here is some data on costs for all US commercial brewers in 1990.
value of beer produced: $47 bn
cost of malt: $616 mn
cost of grains: $280 mn
cost of hops: $40 mn
cost of cans: $2.8 bn
cost of bottles: $1.1 bn
cost of other packaging materials: $900 mn
brewery payroll: $2.378 bn
brewery maintenence: $1.12 bn
energy costs: $220 mn
wholesale payroll: $2.674 bn
advertising: $1.161 bn
federal taxes: $1.71 bn
state taxres: $1.72 bn
Source: Handbook of Brewing. 1995. Hardwick ed.
combined ingredient costs are less than almost every other line item!
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