How to read your result
CAC is the price of a customer. Read it against customer lifetime value: if a customer is worth far more than they cost to acquire, growth pays; if the two are close, every inefficiency matters. A rising CAC on flat spend means the same budget is winning fewer customers.
What to include in the spend
Include the sales and marketing costs that went into winning those customers: ad spend, tools and the relevant team cost. A consistent basis matters more than a perfect one.
How slow response inflates CAC
You spend the same whether or not you reach a lead in time. Let more leads go cold and the same budget wins fewer customers, so CAC climbs. Converting more of the leads you already pay for, by answering instantly, lowers CAC without spending a penny more.