Volume & Capacity
Burn plus cool-down plus processing. Most modern units run two and a half to three and a half hours per case.
Variable Cost per Case
Twenty to thirty-five therms is the normal band. Older units and larger cases run higher.
Employer taxes, workers compensation, and benefits on top of the wage.
Identification tags, temporary urn, filters, processing media, paperwork, permit pass-throughs.
Set to zero for wholesale work where the funeral home delivers.
Fixed & Capital Cost
Reline life is measured in cases, not years. This is the cost most operators leave out entirely.
Rent or allocated occupancy, utilities outside the retort, refrigeration, and holding space.
Pricing
What you charge another funeral home per case.
True Cost per Cremation
Capacity & Breakeven
Cost Stack, Ladder & Sensitivity Pro
Full Cost Stack
| Cost Element | Per Case | Annual | % of Total |
|---|
Wholesale Price Ladder by Volume Commitment
What you can afford to quote a funeral home partner at each annual volume tier while holding your target margin.
| Annual Cases Committed | Fixed / Case | Full Cost | Price at Target | Contribution |
|---|
Volume Sensitivity
| Annual Volume | Cost / Case | Wholesale Margin | Annual Contribution | Utilization |
|---|