Identify the total cost of running the call center over a certain period of time. For example, say a call center costs $25,000 per month to operate.
Identify the number of individual calls handled by the call center over that same period of time. For example, suppose the call center handled 75,000 calls over that same month.
Divide the number from Step 1 by the number from Step 2. In this example, $25,000 / 75,000 yields approximately 33 cents per call. This number is the contact cost per VRU.