A cemetery with lots of head stones? there's a surprise!
Just kidding man,
My only opinion on the cemetery deal is to try it out, and then figure a price for them. There is a whole lot of trimming around each one of those head stones, and chance are it will take a lot longer to trim, than to actually mow it.
as far as your area, I am not too sure about the type of grass etc, but being new myself, I would suggest to buy the highest quality equipment you can afford. It costs a little extra now, but it pays for itself real fast!
Working on broken equipment day in and day out lengthens every job you do, and doesn't bring you in any money.
Good luck with the business though!
TWINS Lawn Care
Give your lawn that first impression people will look twice at!