The FBU budgets present detailed baskets of goods and services for all aspects of living and are priced according to Modest but Adequate (MBA) or Low Cost but Acceptable (LCA) standard. The budgets are presented in terms of required expenditures (allowing for taxes and benefits). The components of every budget are listed in detail showing place of purchase, unit cost, and estimated lifetime. Housing tenure, car ownership and other variables are taken into account. The food budgets are costed with and without alcohol. For the LCA food budgets, menus illustrate how the baskets of food could be used to provide healthy meals for each household type.