A surprising number of people buy computers to 'be more productive' but use them for gaming either heavily or entirely. We can include online games. Amortising the costs gives us a reasonable per-hour figure for that. Next, there are movies. Television looks cheap, so we'll bracket it.
Vices make for fine entertainment.
Finally, we need to figure out what your time is worth, to make sure your entertainment costs are balanced. Things that suck cost a lot, because you're really being short-shifted in the amount of fun they provide, versus what they promise. But exempting lemons, we have three categories, really. Those come in at under a buck an hour for Fun. TV is cheap because people watch so much of it.