|134,200 per hour|
1100 x willow logs (31,900)
1100 x ashes (166,100)
Ashes are the result of a burned out fire, and they are used in Herblore to make Serum 207 potions. Since ashes are worth 151 coins each, collecting them after Firemaking can be a good way to make money in free-to-play as well as gaining significant Firemaking experience. Willow logs are the cheapest, but Maple logs could also be used to increase the experience per hour while only slightly cutting into the profit.
Probably the best location to make fires is the Fist of Guthix entrance. Enter there from the Gamers' Grotto and withdraw 28 logs. Start at the east end of the area, and make one line of fires normally -- for efficiency, select the first inventory slot as the first keybound slot. Instead of right clicking the logs in the inventory to light a fire, right click the image of the log on the slot in the action bar and select "light". Withdraw another 28 logs and make a second line the same way. By the time you're finished, the first line of fires should have mostly burned out, leaving ashes in their place.
At this point, withdraw 28 more logs and run to the beginning of your original line of fires. Click first to collect the ashes, and quickly light a fire. If you have done this correctly and quickly, your character will not hesitate and immediately light a fire. Continue this down the entire line, until you reach the end and you should have 28 ashes in your inventory. Bank the ashes and do the exact same thing with the second line of fires. Repeat this process continually, making fires over the old lines and picking up ashes. In general, ashes will disappear about three minutes after the fire goes out, so you have a decent amount of time to pick them up.
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