Only if you're actually paid $100 more by working instead of preparing a meal. Most people on that level of income are paid a fixed annual salary that doesn't change with more hours worked, so whether you spend the time preparing a meal or working makes no difference to your earning.

I think it also depends on if $100 / hr can be extended beyond 8 hrs /day and 5 days a week. Often those high rates are for 40 hrs per week. Any extra hrs are either part of fixed salary jobs or unfinished deliverables for whatever reasons.

With kid's the logic changes. How much time do I want to be stuck waiting in a restaurant? Supermarket shopping is actually more fun.

but that equation doesnt take into account the enjoyment one gets from eating a fine meal at a restaurant or at home, or the quality of the food (perceived or actual) that one consumes. you may believe calories are calories regardless or you may not. so many more things factor into that equation. long term health (pro and con) for example.