Quick Answer
Add all acquisition costs for a period — media spend, sales labor, tools and any acquisition fees — then divide by the number of customers who actually paid in that period. Compare the result to gross profit per customer to determine whether the acquisition is profitable.
Step one: define the period and the cohort
For fast-closing categories a calendar month works. For long-cycle work like remodeling or concrete, a monthly view will misstate everything, because the customers who paid this month came from spend two or three months ago. Use cohorts tied to when the opportunity was created.
Step two: total the real costs
Include media spend, creative production, landing page and tooling costs, the labor cost of whoever answers and sells, and any commissions or acquisition fees. Excluding sales labor is the most common error.
Step three: count paying customers, not leads
Count only customers who were sold and whose invoice was collected. A booked job that cancelled is not an acquired customer.
Step four: compare to gross profit
Divide gross profit per customer by CAC. If the ratio is comfortably above one and capacity exists, the constraint is usually spend, not strategy. If it is below one, the offer, the close rate or the pricing needs work before more budget is added.
How Furlan Systems applies this
We fund and operate this work directly: capital, advertising, technology, follow-up, sales and closing. Operating partners provide capacity, operations, fulfillment and customer experience.