Beer loss/$ lost
I believe Ashton Lewis had covered this once. But here goes.
If you did not lose sales from the beer loss then the actual cost of the lost beer was just COG. To imply that the lost beer would have been sold in addition to your present sales is inaccurate.
Overhead costs would not even be considered part of the loss. But if it is significant (the loss) you could reduce the work load of the brewer and equipment wear and tear!
Doug A Moller
The Moller Brew House