My costs are slightly higher than some as I tend to brew 9L (16 pint) batches, for a basic bitter using get er brewed recipie generator, grain yeast and hops are about £5.85, I tend to buy enough for 4 batches at a time so shipping per batch is £1.49. Sundries, I.e. cleaning and sanitiser about £0.50, add in £1 for electricity, and £0.80 for the 16g CO2 cartridge for the 5L I put in mini keg and you are up to £9.64 or just over 60p a pint.
I am not bothering to include the cost of my pot for the mash and boil, or the cost of the fermentor. If I did larger batches a lot of my costs would of course fall I.e. I use an entire sachet of dried yeast and would use the same amount in a 23L batch. I also don’t factor in my own time, so if it wasn’t a hobby I enjoyed then frankly it wouldn’t be worth it.