Average Gross Margin

Again, in order to compare the true cost from different vendors, on the basis of the cost-per-sale, most companies need to back out the loaded cost of making the product. Usually, the difference between the price you get for your product (the Average Sale,) and the loaded cost of making the product, (not considering net profit, just for simplicity's sake,) is what's available for sales and marketing. If you don't know what your Average Gross margin is, but you do know what your allocation for sales and marketing is, just use that.