he could be using some budgeting software such as http://justbudget.com and see by himself. but i think it really depends on individuals and what drugs they are using.
not only regarding drugs but anything, some people are more into gadgets than others. and some people are more creative then others. so you are gonna see people buying lost of pipe and not always use them. and other people not buying any but making them themself. which saves a lot of money. that is about the material.
then you got the expenses that goes with where you are taking the drug. movie theather, etc.
and the drug itself, marijuana, meth and cocaine does not lead to the same budget numbers.