For purposes of s.
108.02 (26)
, Stats., the employer shall value lodging and meals at the actual value or, if the actual value is not available, the employer shall make a reasonable estimate of the value. If the actual value or reasonable estimate is not available, the department shall value lodging and meals as follows:
(1)
Lodging - $105.00 per week or $15.00 per day; and
(2)
Meals - $86.00 per week, $12.30 per day or $4.10 per meal.