Well midnight performance down in rancho cordova charges about 120 an hour for tuning. As for the powerFC, what kind of priced have you found for it? I might be able to get a price for you. Midnight Performance is a good place for tuning. They have built a 927whp supra using the AEM ems.
i really don't know about midnight. one of my crew members had there car done there. He had his jdm itr 4.75 tranny installed and i noticed that the shift linkage had the wrong bolts in them. and the rear motor mount was missing the bolt and was not attached. other then that i hear they give good prices.