There is a large choice of accommodation in Cebu City itself, on Mactan Island and all throughout the Visayan region. Its possible to get a room for as little as USD4 and spend as much as USD200 at a 5 star

For a good listing of various places to stay, I recommend the Lonely Planet Guide to the Philippines. However I can personally vouch for the hotels Cesario and Bella Vista on Mactan Island where clean aircon room is about USD20. In Cebu City, the Marriot is centrally located and rooms range from about USD60 upwards.

If you want me to arrange accommodation for you, I can.

I can try to find accommodation for as little as USD4 a night or as much as USD200 a night. Its your choice.