Saw this in the news about looking at Cost per Click for lead generation.  Interesting stuff and some good advice.

6 Tactics For Overcoming The High Cost Of Clicks In B2B PPC

For anyone involved in marketing their B2B companies via paid search, its painfully obvious that the cost of clicks can be prohibitively high. In the last MarketingSherpa Search Marketing Benchmark Guide (2009), data indicated that the average CPC for B2B lead generation efforts was $3.33, vs. $0.78 for B2C retailers and $1.93 for B2C lead generators.