From Table 3, it is shown that 3 of 10 public and private funeral parlors, B, E, and H, whose production and scale efficiency achieved 100%. For technology efficiency, 9 of 10 funeral parlors achieved 100% except evaluated unit I. For scale return, evaluated unit C is IRS, evaluated unit I is DRS, and other units are CRS. In addition, the more referred numbers in the evaluated unit implies to have a much relatively stable efficiency which can be standard of inefficient unit. The refereed numbers of unit E, H, and B are 8, 6, and 3 that means unit E has a most stable efficiency than that of other units. Therefore, it is qualified to be the standard of other inefficient units.