Cost Per Customer for SaaS: The Unit Economics Dashboard That Killed Three Pricing Mistakes Finance computes cost per customer as total infra cost / customer count once per quarter. The number is mathematically correct and operationally useless. A B2B SaaS at $8/customer/month sounds healthy until you look at the distribution and find that one customer costs $1,400/month and another costs $0.40. The average hides everything. The 10-15% of customers whose hosting cost exceeds their MRR are invisible. The pricing tier that loses money on heavy users is invisible. The free-tier customer who is silently burning through more compute than three paying customers combined is invisible. The structural fix is per-customer cost attribution at the cost-record level, refreshed weekly, displayed in five dashboard views, owned by product and finance. The work is not the dashboard.…