The basic expenses of any household budget are officially the following: taxes, housing/utilities, child care, transportation, food, health care and other necessities.

http://www.thedigeratilife.com/blog/index.php/2007/10/30/the-minimum-budget-the-cost-of-living-for-a-family-of-four/

Additionally, it is important to note that a four person household with two working parents cost 45% MORE to maintain than a four person household with only one working parent. This is mainly because the family with a stay at home parent doesn't have to pay for child care or transportation. This is mainly because the family with a stay at home parent doesn't have to pay for child care or transportation. The gap in the one parent budget versus the two parent budget is approximately $24,000, so if you consider taxes, you need roughly $30,000 to cover that budget difference.

It also seems that high cost of living areas are found in metropolitan areas where housing and transportation take out a big chunk of the budget.

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