OK, if enjoyment and health are an issue in cost calculations, you also have to add injuries sustained and they are common. so I would just take away all FUDGE FACTORS other than miles per $ spent on the bike and accessories. "Apples to apples".
My bike cost is looking to be quite low because I put on 5500km in 1/1/2 years.
Bike $1900
Locks $300
Helmet $70
Lights $175
Brakes stuff $40
Suspension post $100
$2600 CAD roughly $2000 in USD.
I could sell it for $900 today, I bet. I'd keep all the extras so my cost would be $1000 CAD tax not included for 5500 km
about $ 0.16 Canadian per km. or $0.12 USD.
It even seems like I made an error in calculation, it is so low.