If you consider the impact of taxes, mass-produced distilled spirits take the cake. It reportedly costs something like $1 to produce your average handle (1.75L( of vodka - brands like Smirnoff and Stolychnaya. There are 39 servings (1.5oz or 45ml) in a handle, or ~3¢/serving (referenced from production cost only).
Distribution and marketing add substantial costs, but depending on your state, alcohol taxes can add an even bigger chunk - over $20/gallon ($9 per handle) in several states. Taxes can be even higher in other countries (looking at you Quebec, Canada!)
Then a bar with a distribution license might pay $20-22 for a bottle, and turn around and charge $5-8 per shot (equal $190 to $320 for the entire bottle).
So a product that takes ~$1 per bottle on a mass-market scale ultimately gets sold for upwards of $200 in trendy bars.
A bit different from the OP since along the way real costs of marketing, distribution, taxes, service and bar/restaurant overhead are added, but there's a reason why most restaurants make almost all their profits from booze and not food.