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How do you calculate CPA in a service industry?

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zachonaboat

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I am resuming my Google Adwords campaigns, and would like to figure out my CPA per a sale. My problem is I am not selling widgets, but a service at an hourly rate. So if I make a sale today, it could range from $20 to $200,000. I am seeking advice on how to correctly come up with some sort of CPA on a lead that comes in from GA. I know I could count the CPA as how much it took for me to spend, get a lead from GA, close sale, then calculate the cost there. But I am seeking a true CPA in the service industry. Any advice would be greatly appreciated.
 
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