How do I determine the effort levels units and the output units?

Effort unit describes the “input” label of the model and the decision variables on which you can act, such as how many advertising dollars you want to invest in a marketing channel, or how many sales representatives you plan to allocate to a specific product, market, or segment of customers.

Outcome unit describes the “output” label of the model, including the consequences of the decisions you will make, such as sales, revenues, profits, units sold, market shares, or generated leads. So, effort level is what you invest to get the associated output level.