To work your customer acquisition cost (CAC), you take the amount your business spent to get new customers (this will be your marketing spend) and divide it by the number of customers that you have acquired. To make sense of this number, you need to compare it to the price of your products. For example, if your average order value is higher, you can afford to spend more on getting new customers. If you’re mostly selling low-ticket items, your CAC should ideally be low.