Grains per batch: 10x 0.75 for 2row. $2 per lb for everything else. Average grain bill is about 13lb. $13
Hops: average about 2 oz, bought in 4oz packages from farmhouse. Average cost roughly 1.25 per oz. $2.5
Yeast: Harvested from starters, buy maybe 2 vials a year. $14 per year, $1.75 a batch~
Average cost per batch: $17.25. Lets round up to $20 for c02 for kegging, electricity, DME for starters, starsan, etc $0.40 per pint/bottle
Roughly make 8 batches a year or so.
Spent about $450 on equipment, sold a lot of it for more than I got it for, net total is $225 spent on equipment.
To save some money, keep at least one session brew on hand. Belgians are also low cost as they're mostly base malt, don't buy the light candi sugar, just use corn or invert some yourself when neeeded. Make few IPAs, get some browns, milds, etc.
I value my brews at about 2 bucks a bottle. The Trippels, saisons and such are much better "return on per brew" than a brown or stout or pale ale, as they're often clones of bottles sold exclusively in 750ml/22oz which makes them more expensive to buy. Return on investment for me was met a long time ago, despite having 4 keg setup, 9 gal kettle with ball valve, temp control, stir plate, 2x heat sticks, refractometers, ph meter etc. A good point was that I assisted a friend and "we brewed" ~40 gallons for a friends wedding last fall where he paid for the kegs of beer at 30% of cost of commercial which still more than paid for the cost of them.