Build me a tracking device

I want an electronics engineer
who can design me a tracking device, I want to receive the location over the internet using a sim and the device should have a battery also,
That needs to be the smallest and cheap
you can use any module, ATMEGA328p, RP2040, and chip any microcontroller.

Tell me the device hardware costing and Your development costing
Also, tell the PCB costing for this project