Developing a WordPress Theme

Closed - This job posting has been filled and work has been completed.
Hourly Job
Part Time
Less than 1 month
Entry Level
I am looking for freelancers with the lowest rates

Details

We have created a program called Responsive Layout Maker here at http://www.coffeecup.com/responsive-layout-maker-pro/ which creates a layout of a website. From here you can export that layout to an HTML based website.

What we need to do is have someone take this exported layout and develop a WordPress theme while writing down all the instructions so that we can post this as a tutorial on our website.

This WordPress theme must have all the necessary calls to be a complete and fully functional theme.  This way they just upload the project file and activate the theme and it will be functional.