CAC = Total sales and marketing costs ÷ Number of new customers acquired
Include all costs tied to acquiring customers
Add advertising spend
Add sales team salaries and commissions
Add marketing team salaries and commissions
Add agency and contractor fees
Add software and tools used for acquisition
Add promotional and campaign costs
Add overhead directly related to acquisition
Count only new customers acquired in the same period
Use the same time period for costs and customers
CAC per channel = Channel acquisition costs ÷ New customers from that channel
CAC per campaign = Campaign costs ÷ New customers from that campaign