There's a fairly simple solution:
Sam, being the somewhat lazy teenager, missed the coach for each of our last 2 fixtures and had to drive himself......
Wigan - Murrayfield = 207 miles = 414 total
Wigan - Wakefield = 61 miles = 122 total
Plus, he had to make the trip to Red Hall to receive the punishment:
Wigan - Red Hall = 67 miles = 134 total
Grand Total = 670 miles
Given that the average mileage allowance for most companies is around 42p per mile, if the club had a marginally more generous allowance for private vehicles, they could pay him 45p per mile for each trip.
This would give Sam £301.50
Obviously, the spare £1.50 could buy both a packet of Toffo's AND a packet of Spangles, and IL could take his pick of whichever he preferred.
[size=59(or maybe I'm just thinking too much, and need to go to bed)[/size