Hi.,
For sub-domain user functionality, not much php coding needed apart from changing appearances. All it needs is configuring apache to use wild card subdomain and point it to your site. Then use apache rewrites to rewrite as per needed. (unless you provide domain registration service.) For email functionality, we can configure mail server to work accordingly for subdomains. (If the domain is masked, it needs to done by user or domain registration provider.
For configuring sub-domains and email functionality, my price is $200. And $77 is for seven hours of work which is installing ready made themes and customizing them as per your needs. So for the second job, I would like the hourly pricing at $11.
I am experienced PHP developer and so far finished 32 projects in freelancer.com. All projects are finished with excellent five star rating. Also I do have 100% completion rating.
Thank You.,
Viswa