| Philadelphia | Kota Kinabalu | |
| Cappuccino | USD 3.69 | USD 2.78 |
| Tennis court rent (1 hour on weekend) | USD 23.50 | USD 31.01 |
| 1 Pair of men leather shoes | USD 83.33 | USD 83.72 |
| Utilities (Electricity, Heating, ...) for medium apartment | USD 159.89 | USD 72.35 |
| Combo meal at McDonalds | USD 7.00 | USD 3.72 |