Time for a review of Business Economics 101. Focus on commuting costs. The problem with this cost review is that it all depends on who is counting and what is being counted. Commuting, that daily to and fro between home and workplace, usually is viewed entirely differently by commuters and their employers. Commuters may look at commuting as a cost of transportation. Employers, mostly, consider commuting costs as what economists call externalities: something that may or may not exist but is of no concern to them unless it disturbs the normal work routine.
The view of both of these groups is way too limited. Commuting imposes costs on all parties involved.