The Big Mac Index uses the burger as a staple item that takes the place of what would be an "identical baskets of goods." This is possible because the burger can be considered an indicator of the different cost of inputs taken from a wide range of sectors: from agriculture, which includes raw materials such as beef, tomatoes, lettuce, etc. to make the burger; to advertising and service fees, labor, rent and real estate, and other costs that would go into marketing and selling the item.