Theme/launcher for Android

A custom theme/launcher for Android OS ## Deliverables A custom theme/launcher for Android OS with the following customization: Splash screen (intro animation on loading) and closing animation Home Background (those done by 5 screens) App page background Custom icons for Basic Apps (settings, open folder, music browser,etc) Widget, Menu Custom handler style Browser favourites (add 1 link) Launcher Changing theme effect Process box style (buttons..) Lock icon Dockbar Sounds I need the android theme to be given to a manufacturer for loading it into deviced in flasing them. I have some questions: A. Will the theme be included itself or it is a part of the whole file to load into the mobile device? B. Which other options can be customized? C. What are masks (clipping, bottom, top?) for android? D. In a theme can I also choose the app to be installed or they are coded in another file? E. Will you provide and .apk file? F. Can the same design fit smartphones and tables too? I will provide all designs and sounds in rought format (bmp, jpg, tiff, png) so I just need the coding job in order to have a file to give to the manufacturer to be loaded by default on mobile devices.