Which entity is defined as performing cremation and selling funeral goods?

The correct choice is based on the specific role that a crematory plays within the funeral service industry. A crematory is a facility specifically designed for the cremation of human remains, and it may also be involved in the retailing of funeral goods, which can include items such as urns, caskets, and memorial keepsakes. This definition highlights the dual function of a crematory as both a cremation service provider and a seller of related merchandise.

While a funeral home typically offers a broader range of services, including the arrangement and conduct of funerals, it does not exclusively emphasize cremation. A mortuary, while often used interchangeably with funeral home, focuses more on the handling of the deceased and may or may not provide cremation services. Cemeteries primarily serve as burial sites and do not directly handle cremation services or the retail of funeral goods. Therefore, the crematory uniquely fits the definition provided in the question.