If you are driving sales using BU-3 (Customer Acquisition and Retention), your revenues in year 1 could be 6.5 times higher than expected as the result of a combination of factors:
First, you are driving sales by either an expense item or a salary item that is being spent in 12 equal increments over the year.
Second, you are assuming that sales occur in the same month that the expense occurs (sales cycle=0).
Let's assume that you are spending $12,000 (on expense or salary) over the year. Thus you are spending $1,000 per month.
Let's assume that you specified the customer acquisition cost (CAC) to be $10.
Then, in month 1, you would acquire 100 customers.
In month 2, you would acquire 100 additional customers, bringing your total customers to 200.
In each subsequent month 3 through 12, you would acquire 100 additional customers, eventually bringing your total customers to 1200 at the end of the first year.
If your average order size (AOS) were, say, $100, you might think you should receive $12,000 in revenue for the year.
But, the AOS is per month, not per year. So how many customer-months did you have during your first year? The answer is 1+2+3+4+5+6+7+8+9+10+11+12, or 78. So, your revenue for the first year will be $78,000.
$78,000 is 6.5 times larger than what many first-time users expect, i.e., $12,000.