In the beginning You sell 60 bees/hour. 180 - 60 (price of beer) - 60 (bartender) give You 60 hourly income. In less than 17h You have first 1000 sat to unlocking wine. Now |Yout income increase by 10 * (12 -5) = 70.

130sat/h allow You to unlocking whisky (5k satoshi) after 38,5h. When You sell all 3 drinks Your profit should be: 60 + 70 + 6 * (24 - 10) = 130 + 84 = 214 sat. hourly. After 93,5h You unlocking bar lvl 2.

In total: 17 + 38.5 + 93.5 = 149h needed for unlocking bar lvl 2. WITHOUT events and bonuses. In practice: about 100h of game.