By the way, does it have to be the Atmel chip? You don't need a high frequency processor to turn relays on and off. Take a look at the Zilog Z8Encore! family. It may be a better value if you're on a tight budget. It can run at clocks in the kilohertz range, up to 20MHz. You can get a whole development system, including a development board, the documentation (including the schematics for the demo board and the RS232 interface), development software with a "C" compiler and even a pod to program and debug your software. All this for about $50. I used this chip in a couple of designs and it works fine. Then there's a Z8Encore! forum, where people post libraries and routines. Take a look at it at the Zilog site.
On your PC side, if you use Visual Basic, I think you need a special version of it to control a serial port, do you?
Felix