It's one of those things that you could break down, but I wouldn't bother.
Do you count the electricity you use? How about the water cost?
Ingredients are cheap. It's about $35 for a sack of two-row, and I spend about $80 a year on yeast (by reusing). I buy hops by the pound. I also grow 8 varieties of hops.
So a batch of cream ale, 11 gallons, that I made last week cost me a tad under $20. That's cheap per bottle.
But, I didn't count the costs of the water, the electricity, the wonderful all-electric HERMS with pumps, the refractometer, the pH meter, the freezer to store the hops, the bins to store the grain, the cost of my brewing software, etc.
It's a hobby. If I had to count the cost of bottle caps, co2 for the kegs, the electricity, etc, there is no way I'd be saving over buying beer. The good thing is that my beer is better than most you can buy, and I love doing it.
Edited to say- I have no idea how much I've spent over the years. At first it wasn't all that much, doing stovetop AG brewing. But then I realized that I love the hobby and my body just can't do all that hauling/lifting so I got a few convenience items like a pump. And I want to brew indoors, so I went all-electric. It's certainly not necessary, as you can make great beer with a turkey fryer and a bucket. But it's a lot more enjoyable for me, and it's worth it. I could guess that I've spent +/- $3500 and probably be within $1000 or so.