A quick deal today, K9VPS has a 21$ a year deal currently available.
For that price you get the following ressources:
1024MB Guaranteed RAM
4 CPU Cores
65GB HD space
Order here: https://www.k9vps.com/cart.php?a=confproduct&i=0
The VPS server is located in Los Angeles, CA. They offer a 99% uptime guarantee and VPS are built on OpenVZ technology. You get the choice of Centos, Ubuntu or Debian to install when ordering.