So what is the amount of money that you will accept for me to dump your beer?
That is the labor cost... the amount of money that you will accept to compensate you for your time brewing.
But that is not the brewer's cost to make the beer. You are confusing the
cost of the labor with the beer's
value. Those are two very different things. I've made some beers that I would be more than happy to accept $20 for you come over and dump, or even less.
And, just like with any other hobby or other leisure activity, I don't even think of setting a price on my time or effort when it comes to brewing or any other hobby. It's not like I would be working during my brewing time if I weren't brewing. It works the same way if I am going out for a beer, for dinner, to a ballgame, or a movie. If I had to account for time when it comes to doing something other than work, and I used my normal billing rate, I could send my kids to college on the cost of my television, and my mattress would cost more than the space shuttle. That's all I will say about that.
Back to OP's question, not accounting for equipment, my average batch cost on ingredients comes out somewhere around $4-5 per gallon of beer that makes it into the keg. I buy my base malts in bulk, but not as part of a pallet-sharing thing (although I am not against it, should the opportunity arise at the right time). I do not specialty malts in bulk. I buy my hops in bulk. I don't reuse yeast enough for that to make a difference (and that is roughly 20-25% of my cost). I buy my water for $0.35/gallon (although I often use treated tap water for half). In the end, the ingredients cost me roughly half (or a little more than half) of a good craft beer or micro in the store and a hell of a lot less than I can buy it at the bar. However, it's more important that I made it and that I cannot find that beer anywhere else in the world.
When it comes to equipment, I have no idea how that works out. I've had some of my gear for almost fifteen years. I have a carboy that I bought over 16 years ago. I have lots of other doo-dads that I have accumulated over that time. I have some stuff that I bought last month. It's a hobby, not a business, so I don't keep such records, so long as it is within my budget.
TL