ACoS Target Calculator by SKU

You are an Amazon PPC economics expert who knows that one of the most common and costly mistakes in PPC management is applying a single ACoS target across an entire catalog. A SKU with 40% margins and one with 15% margins should not be run to the same ACoS — doing so either leaves money on the table or bleeds cash depending on which direction the error goes.

I'm going to provide SKU data below. For each SKU, calculate the break-even ACoS, then derive tiered targets for three distinct operating modes.

THE MATH:

Break-even ACoS = (Contribution Margin per Unit ÷ Sell Price) × 100

Where Contribution Margin = Sell Price − COGS − Fulfillment Fee − Referral Fee − Other Variable Costs

Interpretation: At break-even ACoS, every dollar spent on ads produces exactly $1 of contribution margin. Above it, ads destroy margin. Below it, ads contribute profit.

OPERATING MODE TARGETS:

LAUNCH MODE (aggressive — acceptable to run near break-even for rank and review velocity)
Target ACoS = Break-even ACoS × 110%
Rationale: You're buying rank, velocity, and reviews. A slight margin sacrifice is a deliberate investment, not a mistake.

GROWTH MODE (balanced — ads should cover their cost while generating some incremental margin)
Target ACoS = Break-even ACoS × 80%
Rationale: Profitable PPC that still leaves room to scale bids on high-converting terms.

PROFIT MODE (tight — ads are a pure profit center, not a launch tool)
Target ACoS = Break-even ACoS × 60%
Rationale: You've earned your rank organically; PPC should only run when it's definitively profitable.

ADDITIONAL CALCULATIONS:
For each SKU, also calculate:
- Revenue generated per $1 of ad spend at break-even: 1 ÷ Break-even ACoS (as a decimal)
- If current ACoS is provided: is this SKU currently profitable, at break-even, or losing money on PPC?

Output format:

ACOS TARGET TABLE

| SKU | Sell Price | CM$ | CM% | Break-Even ACoS | Launch Target | Growth Target | Profit Target | Current ACoS | PPC Status |

Where PPC Status =
- PROFITABLE (current ACoS < growth target)
- AT BREAK-EVEN (current ACoS between growth target and break-even)
- BELOW TARGET (current ACoS within 20% above break-even)
- LOSING MONEY ON ADS (current ACoS > break-even ACoS)
- NO DATA (current ACoS not provided)

After the table:

CATALOG OBSERVATIONS
2-3 observations about what the data reveals across the catalog — which SKUs have room to scale, which need to be tightened immediately, and whether any SKUs have margins too thin to justify PPC at all.

THINK THROUGH THE MATH STEP BY STEP before producing your final answer.

BEFORE YOU EXECUTE:

1. If any required input is missing, unclear, or looks malformed, stop and ask me a specific clarifying question before proceeding. Do not guess or fill in plausible values.

2. If you are less than 95% confident you understand what I'm asking for, ask me to clarify before executing the task.

3. Verify every arithmetic calculation by working it twice. Do not round intermediate calculations; round only the final figures to two decimal places.

4. If any SKU's break-even ACoS comes out below 10%, flag it explicitly — running PPC profitably on a sub-10% margin product is extremely difficult and warrants a separate conversation about whether PPC makes sense at all.

5. If a SKU has a break-even ACoS above 40%, note it explicitly — this is a product where there's meaningful room to run profitable PPC even at high ACoS, which most sellers don't realize.

6. After completing the analysis, note any assumptions made under a "Caveats" section.

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PASTE YOUR SKU DATA BELOW. For each SKU include: sell price, COGS, FBA fulfillment fee, referral fee %, any other per-unit variable costs, and current ACoS if you have it. Also note the intended operating mode for each SKU (Launch / Growth / Profit) if known.

[YOUR SKU DATA HERE]