Depending where you buy your beer ingredients a very basic 5 gallon batch of 5.2%ABV blonde/pale ale (10lbs 2 row, 2oz of hops, dry yeast), would be around $0.

Depending where you buy your beer ingredients a very basic 5 gallon batch of 5.2%ABV blonde/pale ale (10lbs 2 row, 2oz of hops, dry yeast), would be around $0.55/12oz pour for someone in the us (priced from morebeer). Of course $0/hr for labor. It would be very easy to lower those costs 20%+ buying a slightly more bulk amount, or buying the grain from your local brewery. On the equipment side you can go all out and get a setup for $1-2k or go super basic for a few hundred dollars. Wine is even cheaper and easier. Most wine kits come out to be around $3/per bottle. And only need about $100 in equipment.