I brew 10 gallons and made 17 batches last year (170 gallons). An approximate raw ingredients cost per batch (og 1.054) is around $25-35, assuming new liquid yeast with each batch and variation mostly due to hop costs. I reuse yeast often, and grow hops, so my actual costs might be lower for individual batches. I have never attempted to calculate fuel costs, but also brew with 2 propane burners, and its costs about $20 per tank per fill, and I can only say that I probably have to refill every 3rd or 4th batch ($11-12 per batch in propane, so a GT of $36-47 per batch, less than $5/gallon, or high cost of $0.59/pint).
I have no knowledge of laws regarding distribution in Illinois.
I am in my current job because I wasn't making money doing something I enjoyed. Now I go to work every day to make a living, and brew when I have the time because I enjoy it. If I were brewing for a living, I likely would not be able to brew as much as I like to now because I couldn't afford it. While brewing is fun, and I enjoy it as a hobby, it hardly seems like a good way to make a living.