A per-user price only means something beside the list of what the user gets, and UCaaS covers more than a phone line. Atlantech's $12 Business Line is a calling line. Its card lists features such as call forwarding, transfer, hunt groups and call park, with unlimited local and domestic long-distance calling. The $18 Premium Line card lists voicemail, conferencing, collaboration and a softphone.
Nextiva's $15 Core card lists voice, business SMS, video meetings, screen and file sharing, call routing, team chat and a mobile app. Moving to Engage at $25 raises the text allowance from 100 to 500 messages per user per month, and adds a toll-free number with minutes and advanced reporting. CRM integration is marked as an add-on on every Nextiva plan, so a higher tier doesn't buy it.
So the step from one price to the next is mostly a step in features. Settle which features the team can't work without first. Once you know that, you know which plan you're pricing.