The reasonable cost of board, lodging, or other facilities may be included as part of an employee's wage if the: Facilities are customarily and regularly available to all similarly situated employees; Employee's acceptance of the facility is voluntary and uncoerced; and Employee receives the benefits of the facility for which he or she is charged. The reasonable cost of board, lodging, or other facilities included as part of the wage paid to an employee may not: Exceed the actual cost to the employer; and Include profit to the employer or to any person or establishment affiliated with the employer. The reasonable cost of furnishing board, lodging, or other facilities may include the cost of operation and maintenance. The employer shall demonstrate the actual cost of the board, lodging, or facilities furnished. In a food and drink establishment, if the actual cost of food consumed by an employee cannot be determined, the reasonable cost is half the price customarily and regularly charged a member of the general public. The cost of furnishing board, lodging, or other facilities primarily for the benefit or convenience of the employer may not be included as part of an employee's wage.