like, seriously.....how do they even come up with those figures

.
is it just a bunch of guys sitting around at a table at the beginning of the season
Guy 1: What do you think we should charge for beer?
Guy 2: Hmm. I dunno. what's our cost?
Guy 1: probably about $.50 or less per cup
Guy 2: Hmm. Well....let's just go with $10 for some warm flat keg beer.