The reasonable cost of board, lodging, or other facilities may be
considered as part of the wage paid an employee only where customarily
``furnished'' to the employee. Not only must the employee receive the
benefits of the facility for which he is charged, but it is essential
that his acceptance of the facility be voluntary and uncoerced. See
Williams v. Atlantic Coast Line Railroad Co. (E.D.N.C.). 1 W.H. Cases
289.