Yikes! For tax purposes I claim $5/child per day. Some days I spend less, some days much more! I do a lot of home raised meat (I keep all related receipts) and organic produce that are pricy, but I bake from scratch which saves money. Heck, one organic apple is $1+ these days! Not to mention organic milk at 70 cents per cup. I definitely spend more than $3.08 per child...