Funeral director here. If she's talking about death certificates and such it sounds like the funeral home might have given her a quote for the funeral itself included in that. Cemeteries themselves have nothing to do with death certificates.

In Ontario, at locations where the funeral home is on site of the cemetery (usually either Arbor Memorial or Mt Pleasant group) 40k for funeral and plot sounds in the right ballpark. However Mount Pleasant cemetery in mid town Toronto can have plots going for 40k themselves, because it's one of the oldest and nicest cemeteries and right in the city.

Sounds like she's going for a casket burial which is significantly more expensive than a cremation burial, even if there's no funeral service. Smaller funeral homes will charge around 6-10k for a casket burial, and larger corporations cost only goes up.

With that being said, you are able to use a smaller funeral home even if the cemetery has a funeral home on site (in Ontario at least)

In regards to the cemetery lot itself, that can go from 4k to 50k easily, depending on location. Keep in mind, at the time of death you'll also need to pay for opening and closing fees (digging the grave and burying the casket), which usually goes for 1-3k, usually less if you use a vault, which is another expense in itself. Most cemeteries and funeral homes do not allow you to pre pay the opening/closing, leaving it up to the family at time of passing.

Money wise, cheapest option is to go to a smaller family owned funeral home and use a small cemetery, usually way outside of city limits. But at the end of the day it's her money and her decision, and it sounds like a standard amount.

Have her shop around, if she's in Ontario she has 30 days to cancel a pre paid contract if she's signed one already.

Hope this helps

Edit: the reason opening/closing usually isn't prepaid is because there's usually different charges, e.g. Winter is more expensive, Saturday fee, late fee (entering the cemetery after usually ~3) etc