1 tonne of malt. Yep, about 60hl at 5% abv.
Lets suppose youre a 60hl brewlength brewery; MSB size. A tonne of malt plus everything else that goes directly into a case of beer (bottles, glue, hops, etc) will set you back perhaps $10.50. This is called the cost of goods and services, ie, $10.50...