The primary cost drivers are the type of wood and the finish. Solid hardwoods like Beech, Birch, or New Zealand Pine are more expensive but offer superior durability and stability compared to MDF or plywood. Kiln-dried wood is a critical technical requirement to prevent warping and cracking in different climates. Additionally, cots featuring 3-in-1 or 4-in-1 convertibility (transforming into toddler beds or sofas) will have a higher unit price due to complex hardware and reinforced structural integrity, but they offer better long-term value for the end consumer.