The cost to breed will vary based on the quality of the dogs - and the commitment of the breeder to prove the quality of the parents, including health testing, titling etc...

I don't think all programs are created equal - so the list would vary from program to program - pick-n-choose as they apply, and ask yourself what you are paying for. 

There is a reason Pomeranians are expensive. These are not dogs that live in the back yard, eat Old Roy, and when the female come into heat she gets pregnant by your male while you’re at work. Nine weeks later you don’t come home to a pile of cash nursing on the mom and just have to wait another 8 weeks for that tidy sum to mature so you can cash in.

Each year preservation breeders spend tens of thousands of dollars on the care and breeding of their dogs. Quality food, vet bills, health tests, showing, DNA, supplies... When we have puppies they don’t leave our sight for the first 8 weeks... we we don’t sleep, often for weeks on end. We monitor nursing (every two hours, 7 days a week for weeks), we bottle feed, we tube feed. We pour ourselves into these tiny little lives. We cancel our lives: vacations, school plays, weddings, anniversaries, births and birthdays... everything is on hold when we have puppies.

When we don’t have puppies we still have the daily upkeep of our dogs. We also use this time for research, training, showing and further educating ourselves so that we can produce the healthiest puppies possible.