AS A chartered accountant, Melissa Asher has crunched the numbers many times about the cost of childcare versus the benefits of work. For the moment, work is winning – just.Mrs Asher and her husband Rob, from Kensington, pay $1200 a week for full-time care for their daughters Matisse, 4, and Camille, 10 months. That is $60,000 a year, for which they get the maximum federal government rebate of just over $15,000.In effect, they recoup only 25 per cent of their costs. This is because the rebate is capped at $7778 per child per year, and also because they have a nanny for two days a week. Nanny services do not attract a rebate.Mrs Asher said she was ”anxiously” awaiting the next quarterly instalment of the rebate, adding that a weekly payment would give some relief to working families.”I just had to accept that ifI wanted good care we were going to have to shell out. We don’t have family to help out,” she said.”But I’m focused and I’m determined to keep it all going.”