Rating of the cheapest VPS hosting services including the cost of cPanel

Prices in this article mentioned was topical on March 06, 2011.

mochahost.com

has VPS plan "Purpetto 1" (cPanel included) which costs $19.95 plus $5 setup fee.

Define your VPS needs and abilities. What VPS hosting including cPanel is the cheapest in the world?

After registering http://earlfox.com I didn't knew what kind of web-hosting services are better to use - usual web-hosting offers was expensive for me (I prefer every web-site and project to pay off itself). In March 06, 2011 I was needed some replacement for my free web-hosting provider (000webhost), because:
* It didn't supported entering records for subdomains (CNAME, A) e.g. my http://earlfox.wikispaces.com and my pages on many other services could look like way better e.g. like wiki.earlfox.com if I would have the way to link external server as subdomains on my domain.
* I needed more freedom with scripts - I wanted to create some automatic system for sending on email backups of my MySQL databases, but I couldn't, because on my free web-host there was restriction even for sending emails from php scripts.

Additional features which attracts me to switch to VPS was:
* Ability to install my VPN server (so that I could connect to my VPS server through VPN, so that I could have U.S. IP address). So here's my requirement #1: VPS server should be located in U.S.
* Ability to manage clients at WHM reseller panel (creating cPanel accounts), as I did before when I paid for my own reseller account.