I work form home. It's a small house. I often have a pile of instruments in my lounge. That makes my house unsuitable for quite a few sorts of entertaining.
For all rooms that have any association with instrument repair, I have allocated a percentage of floor space to my work, then work it out for the whole house's floor area. 59%.
So 59% of my house expenses are overheads. I have sacrificed 59% of my house to my work. That's a pretty big "overhead" carried by my personal life self.
I've been audited twice by Inland Revenue, and had the situation totally accepted.
Effectively my business is renting space in my home, and paying rather too little for its intrusion into my private life, eg no spare room for people to stay over. It's pretty difficult to put a $ value on that.
Yes, my business would probably have to pay more for the same roof/floor space in another building.