Higher ABV comes from more grains, double the amount sometimes.
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This might interest some, and probably the most comprehensive breakdown of costs I've seen from a brewery (though I want to do similar once we're operational). This is one of the best known independent breweries in Australia, excellent beer & multiple awards including Aussie small brewery of the year (in case anyone wants to dismiss them as not knowing how to run their business).
Original costs breakdown from 2016 when they brewed 2,000 litre batches:
Craft beer prices: how much does beer cost to make? - Black Hops Brewing
Updated costs from 2020 when they're brewing 15,000 litre batches:
Craft beer prices: how much does beer cost to make? 2.0 - Black Hops Brewing
This is for one of their cheaper beers (core pale ale), not a lot of hops, zero adjuncts.
2,000 litre batches is still fairly sizable, we'll be starting off with 500L tanks as many small breweries do.
The costs drop significantly with volume increases if you compare their 2016 and 2020 breakdowns.
Inversely, a brewery brewing 500L batches would have higher costs than doing 2000L batches.
2016, retail price if they were going to make any money at all for the retailer was $120 a carton (24 beers I think, though many breweries here do 16 per carton).
That's AU$5 retail for a 375ml can (~US$3.40).
That works out to around US$4.30 for a 16oz can, for a fairly stock standard (but excellent!) pale ale.
That's if buying a full case of course, what's the usual markup buying a 4-pack versus a 16 case? It's roughly 20% in Oz, which would take it up to
US$5.30/can. Again, no adjuncts, not a huge amount of hops.
And in their 2020 update that estimate they probably underestimated the real costs, so probably a little more than what they've outlined.