बे फाननाय आरो फोसावथाइनि बैफोर बेसेनफोरखौ मोनसे ज' सम फारियाव गोदान ग्राहकफोरनि अनजिमाजों राननानै मोननाय जायो।
This is found by dividing these costs of sales and marketing by the number of new customers over a set period of time.