Sure you can consider whatever you want to be a cost, whether it makes sense or not.

Enjoying food does not require an individual to be an epicurean or a connoisseur of fine food. If a bicyclist enjoys Pizza Hut offerings, Big Macs and Whoppers, sufficient bicycle commuting effort can allow him to super size and/or down their meals with an extra beer or two, without concern about the waist line.

Note: Food snobs/food nannys can take their clichéd bleating to another thread.