-UV glass for standard size cel _$16
  -Acid free mat, single-plain _7$ double _$12
  -frame, wood or metal (wood is nicer) _$12
  -backing for cel _$6  
  -miscellanous materials _$5
      Total around _$50

 A professional would problably charge over $100 
because your paying for their professional time.
 Also, since I put them together I know how to 
take them apart. This done for rematting or 
inspection purposes.
  You can save alot of money if you do it 
yourself. Its really not as hard as you might 
think, and unless a framer has experience with 
framing cels hes not gonna be anymore careful 
than you would be.