Customer Acquisition Cost Calculator — illustrative example INPUT The supplied quarter has USD 12,000 in acquisition costs and 80 new paying customers attributed to that period. RESULT Reported CAC: USD 12,000 ÷ 80 = USD 150 per new paying customer. Document included costs and attribution lag; do not label an ad-only figure fully loaded CAC. REVIEW Customer acquisition cost depends on the spend window and customer definition. Align acquisition spend with the cohort it produced, and distinguish fully loaded costs from advertising spend alone. This is a teaching example, not a live execution record.