Your math was just utter nonsense. Like saying a day is 24 hours and a gallon has 4 quarts so the cost of a beer is 4/24 = $0.16, any beer c(regardless of if it is a small glass or giant flaggon) can't possibly cost more than $0.16.
This whole discussion has gone way over my head, but this comment definitely made me laugh harder than anything in a long time (including Inaba's trolling of the "Status of BFL" thread that's been going on recently).
I wish I can understand what he was saying went from hours in a day to gallons to beer. End of the day he is saying their production cost for 1 chip is $500 lol.