Quick answer
Cost per acquisition (CPA) = marketing and sales spend ÷ new customers or conversions. $5,000 spent for 80 customers is $62.50 each.
Enter the spend and the number of acquisitions. The calculator returns the cost of each.
Related tools: Cost Per Click Calculator: Average cost of each ad click. YouTube Earnings Calculator: Estimated ad earnings from views and RPM. Average Order Value Calculator: Revenue per order.
How to use the Cost Per Acquisition Calculator
- Enter marketing and sales spend ($) (0 or more).
- Enter new customers or conversions (above 0).
- Press Calculate to see the result, and use Reset to start again.
| Input | What to enter | Allowed values |
|---|---|---|
| Marketing and sales spend | A number, in $ | ≥ 0 |
| New customers or conversions | A number | > 0 |
Formula and method
Formula
CPA = spend ÷ conversions
IEEE-754 double precision; shown to the decimals indicated.
Include all costs you want attributed to acquisition.
Worked examples
These examples are verified: each one is an automated test case that the live calculator must reproduce exactly.
Example 1
Inputs: Marketing and sales spend = 5000; New customers or conversions = 80.
| Result | Value |
|---|---|
| Cost per acquisition | $62.50 |
Example 2
Inputs: Marketing and sales spend = 1200; New customers or conversions = 15.
| Result | Value |
|---|---|
| Cost per acquisition | $80.00 |
The first line is the headline result (cost per acquisition). IEEE-754 double precision; shown to the decimals indicated.
Judging the number
CPA only means something next to what a customer is worth. If the average customer brings $150 of gross profit, a $62.50 CPA is healthy; if they bring $40, it is not. Compare with customer lifetime value.
Be consistent
Include all spend you attribute to acquisition (ads, tools, agency fees, sales time) for the same period as the conversions. Delays between spending and conversion can make a single month's figure misleading.
How the result changes with marketing and sales spend
Holding every other input at the first worked example, this table changes only marketing and sales spend. It shows how sensitive the answer is to that one value; each row was produced by running this calculator.
| Marketing and sales spend | Cost per acquisition |
|---|---|
| 2500 | $31.25 |
| 5000 | $62.50 |
| 10000 | $125.00 |
| 20000 | $250.00 |
What happens with invalid input
These messages are produced by the calculator itself, so you know what to fix.
- New customers or conversions: entering "0" shows "New customers or conversions must be greater than 0." beside that field and no result.
- Marketing and sales spend: left empty shows "Enter marketing and sales spend." beside that field and no result.
Choosing between the Cost Per Acquisition Calculator and similar calculators
Each row shows what a related calculator on this site asks for and what it returns, so you can pick the one that matches your question.
| Calculator | You enter | It returns |
|---|---|---|
| [Cost Per Click Calculator](/business/cost-per-click-calculator/) | ad spend and clicks | Cost per click |
| [YouTube Earnings Calculator](/business/youtube-money/) | views and revenue per 1,000 views | Estimated earnings |
| [Average Order Value Calculator](/business/average-order-value-calculator/) | total revenue and number of orders | Average order value |
| [Conversion Rate Calculator](/business/conversion-rate-calculator/) | conversions and visitors | Conversion rate |
| [Customer Lifetime Value Calculator](/business/customer-lifetime-value-calculator/) | average revenue per customer per month, gross margin and monthly churn rate | Customer lifetime value |
Background: business metrics
Business ratios depend on exactly which costs and revenues you include, so read each page's definition. Two common checks: break-even units = fixed costs ÷ (price − variable cost per unit), so $50,000 of fixed costs with a $10 price and $5 variable cost breaks even at 10,000 units; and net profit margin = net profit ÷ revenue, so $20,000 profit on $100,000 revenue is 20%.
Return on investment ignores time: 20% over five years is far less impressive than 20% in one, so compare returns over the same period.
Assumptions and limitations
- Conversions must be positive
If a required value is empty, not a number, or outside its allowed range, the form marks that field with a message and shows no result instead of a misleading number. The automated checks deliberately try invalid entries for new customers or conversions and marketing and sales spend to confirm this.
Frequently asked questions
How is CPA different from CPC?
CPC is the cost per click; CPA is the cost per customer or conversion.
What is a good CPA?
One comfortably below customer lifetime value.
Can CPA vary by channel?
Yes, calculate it per channel.
What does the Cost Per Acquisition Calculator calculate?
Cost of acquiring one customer or conversion. It returns Cost per acquisition.
What formula does the Cost Per Acquisition Calculator use?
CPA = spend ÷ conversions. Include all costs you want attributed to acquisition.
What do I need to enter in the cost Per Acquisition Calculator?
You enter Marketing and sales spend ($) and New customers or conversions.
How is the result rounded or limited?
IEEE-754 double precision; shown to the decimals indicated. Conversions must be positive.
What is an example of a cost Per Acquisition result?
With marketing and sales spend 5000 and new customers or conversions 80, the cost per acquisition is $62.50.
Related calculators
- Cost Per Click Calculator — Average cost of each ad click.
- YouTube Earnings Calculator — Estimated ad earnings from views and RPM.
- Average Order Value Calculator — Revenue per order.
- Conversion Rate Calculator — Share of visitors who convert.
- Customer Lifetime Value Calculator — Customer lifetime value from revenue, margin and churn.
- Cost of Goods Sold Calculator — COGS from inventory and purchases.
Sources
- OpenStax, Principles of Accounting, Volume 2: Managerial Accounting (Rice University)
Content last reviewed 2026-11-04. Formulas and worked examples are checked by automated tests against independently computed values.