Simple CAC = total acquisition spend ÷ new customers in the period. Fully-loaded CAC includes salaries, tools, agency fees, and revenue share. Anything that contributed to the new-customer count.
Healthy CAC depends on category: D2C cosmetics often targets €15–40, B2B SaaS €500–5,000, fintech can run into the thousands. The ratio that matters is LTV:CAC.
Reducing CAC is hard, so most teams focus on increasing recovered revenue. Cart-recovery voice agents are essentially a CAC lever, because every recovered cart was free to acquire.