Your most expensive salespeople
are engineers.

Demos, integrations and POCs are sales work. On most P&Ls that engineering time is coded to R&D, which means reported CAC excludes it.

Your P&L, FY2025
EUR, unaudited
Revenue
€24,500,000
Cost of Goods Sold
€14,200,000
Gross Profit
€10,300,000
Sales & Marketing
€2,147,000
R&D
€3,200,000
G&A
€1,800,000
Operating Income
€3,153,000

The sales cost sitting in your R&D line.

Demos, integrations and proof-of-concepts are sales work. On most P&Ls the engineers who run them are coded to R&D instead of Sales & Marketing, so the cost of winning the deal sits one line away from where it gets measured.

Reconciliation
A is the illustrative P&L from above. B is one worked example, calculator defaults.
Sales & Marketing, as reported
€2,147,000
R&D, as reported
€3,200,000
Demos, integrations, POCs run by these engineers
not development work

Expenses are classified by the nature of the activity, not by the department that books them. R&D tax guidance makes the same distinction: only work aimed at developing or improving a product qualifies, and engineering time has to be tracked to separate the qualifying half from the rest. Running a demo does not develop anything. It closes a deal.

Our working estimate is that correcting the coding moves reported CAC by up to 40%. That is our own figure from the engagements we have run, not a published benchmark, and we would rather you tested it against your own books than took it from us.

Worked example, three SDRs
Calculator defaults: €55k base, €15k OTE, one manager, three-month ramp
Base salary + OTE, three SDRs
€210,000
Employer taxes & benefits
€66,000
Management overhead
€51,000
Tool stack & licences
€36,000
Turnover & ramp
€23,000
Office & equipment
€18,000
Onboarding & training
€9,000
Loaded cost, three SDRs
€413,000
Loaded ÷ budgeted, this example
1.97x

Your own inputs will land somewhere else, most likely in the 1.6x to 2.7x range this calculator produces across its bounds. It computes the ratio from your numbers, not from an industry average, and it prices only this half. The R&D row above has no equivalent figure because none exists that we can stand behind.

Reported CAC vs. true CAC.

Unit economics are only as good as the coding underneath them. When pre-sales engineering time sits inside R&D instead of Sales & Marketing, the R&D vs S&M coding produces misallocated costs, and reported CAC never sees the difference. Loaded cost per engineer belongs in the same column as loaded cost per SDR, because both are being spent to close the same deals. Until that split is corrected, P&L accuracy is the thing actually at stake, not the CAC number itself.

The number due diligence will recalculate.

The board narrative you're presenting assumes reported CAC is the real cost per new logo. A due-diligence team will not take that on trust; they will trace engineering allocation back through the P&L and recompute true CAC themselves. Whatever number comes out the other side becomes the one that matters, and the gap between it and what's in the deck is due-diligence risk you carry into exit readiness conversations without knowing its size. Left uncorrected, it also sets a scaling ceiling: a growth plan priced on the wrong CAC is a growth plan that runs out of runway earlier than the model says.

How long does a technical evaluation actually take?

Ask five reps and you'll get five different answers, because nobody on the team is tracking the technical evaluation timeline as its own stage. That gap shows up everywhere: in deal velocity nobody can explain, in an AE-to-SE ratio that keeps drifting without a stated reason, in a win rate at evaluation stage that gets attributed to the deal instead of the process. Forecast accuracy assumes every stage takes a knowable amount of time, and this is the one stage where that assumption has never been tested.

Your engineers stop being the qualification layer.

Spec review, integration scoping and technical qualification happen before anything reaches an engineer's calendar. A human engineer joins when the deal is qualified, not when the question arrives.

Spec review
R&D
Integration scoping
R&D
Security questionnaires
R&D
Compliance documentation
R&D
Reference architecture calls
R&D
Technical qualification
R&D

Six different tasks, one line on the P&L. All of it books to R&D, and none of it is research or development.

One audit, start to finish.

The method, in full, before you enter anything. If a step here does not hold up, the output does not either. You should be able to see that from the outside.

01

You supply the inputs

Headcount, base salary, OTE, which overheads you carry, turnover over the last two years, ramp time, and current meeting volume. Team aggregates, never individual employee records.

02

The model applies published rates to your numbers

Employer taxes and benefits as a percentage of base, tooling and workspace per head, management time allocated across the team, and turnover priced as separation plus ramp. Every rate is visible in the tool and every figure is derived from what you entered.

03

You get the reconciliation

Budgeted cost, fully loaded cost, the ratio between them, and cost per meeting. No comparison against a peer set we have not shown you, and no benchmark we cannot source.

What the tool does not yet measure is engineering time spent on demos, integrations and technical evaluations. That is the larger half of the argument on this page, and it is the part an audit adds. Run the audit to price the visible half first.

One person is accountable for your audit.

Lorenzo Pecora

Founder

I’m personally accountable for every audit this site produces and every agent we put into production. Demos, integration scoping and technical qualification are sales work, but on most P&Ls that time is coded to R&D, so it never shows up in CAC and never gets fixed. I built Upsimplify to move that cost back onto the right line and to run each deployment myself, so there is one person, not a delivery team, who answers for the number.

What we've measured, and how.

Every figure below states its source or its method. Where neither exists, the figure is not here.

$98-173k

Fully loaded cost per SDR

Bridge Group 2025 SDR report, n=351 B2B companies. Midpoint $130k. A US benchmark, quoted in USD rather than silently converted.

1.6-2.7x

Loaded cost ÷ budgeted cost

The range this calculator produces across its input bounds. Not an average of anyone: your inputs decide where you land in it.

40+

Mid-market audits

Manufacturing and Fintech. Outcome averages across these are not published here, because the sample is too small to report honestly as a range.

Encrypted in transit and at rest, hosted on AWS.

Questions from finance and revenue leaders.

An AI SDR works the top of the funnel: lists, sequences, replies. It never touches the technical evaluation, which is where your engineers spend their selling time. If the cost you are trying to find is engineering hours coded to R&D, adding an SDR tool does not reach it. Both can be true at once, and they are not substitutes.

Still have questions about your specific environment?

Book a technical deep-dive
Free Resource

The 2026 Sales
Infrastructure Checklist

Stop leaking margin on admin work. Get the precise 12-point infrastructure audit we use to identify €1M+ in hidden sales waste.

  • Hidden SDR overhead benchmarks
  • CRM data integrity audit protocol
  • AI Agent integration readiness map

Where should we send the audit?

Zero spam. Only high-signal financial infrastructure updates.