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1) my time spent preparing the lunches. I don’t have someone who will do that for me, so I’d have to calculate the cost of 5 to 10 minutes daily plus 1 hour per week for preparation – were I to go the route of making sandwiches, bagging things, etc., it would dig into my already time crunched morning routine. Some people have posited that you could take it out of the savings as equivalent to your “billable” time, or about 20 hours at $x per hour… I personally don’t, but somewhere between that number and $0 is where I’d put it.