Beer cost will of course reflect what they are putting into the COGS line but ... at about $4-4.50 / pt. we always shot for 8% beer cost. Usually running 6-10 beers of varying strengths (stronger beers - more ingredients - higher cost) This was calculated using only all beer ingredients and processing aids, including water treatment and CO2, but not process / cleaning chemicals, utilities or payroll, etc. A good week could see 7-10%, a bad week (or a cold winter when everyone drank strong beers) 12-14%, a really bad week, well, way too high!
If you took a look at actual recipes, and calculate cost, you would find much lower numbers, but the above takes into account loss at the taps. (Always a good place to ruin a margin!) So the money losing place seems to have some pretty high numbers at first glance. Unfiltered beer should have a lower transfer loss rate than filtered, so again their costs seem high. As for a brewer, how good would you like the beer to be? I have seen salaries range from $20K to $50k. That being said, high salaries don't always bring the best beer, and in line costs, but to a certain extent you get what you pay for.
Hmmm. Some help, or no help at all?