| Seattle | Tawau | |
| Utilities (Electricity, Heating, ...) for medium apartment | USD 127.81 | USD 51.19 | 
| Tennis court rent (1 hour on weekend) | USD 30.00 | USD 5.99 | 
| One-way ticket (local transport) | USD 2.25 | USD 0.62 | 
| Chicken breasts at the market | USD 9.30 | USD 3.20 | 
| Loaf of white bread | USD 2.85 | USD 0.91 |