What A Cocktail Program Actually Costs A Bar
The spirit is a minority of the cost of the drink in front of you.

Cocktail prices in New York attract regular complaint, and the components of the price are not obvious from the glass.
Ingredients are a minority
The pour of spirit is the most visible cost and rarely the largest part of the price. Bars target a cost of goods that is a modest fraction of the menu price, because everything else must be paid from the remainder.
The preparation nobody sees
A serious cocktail program involves substantial preparation before service: juices pressed daily because citrus oxidises within hours, syrups and infusions made in house, garnishes prepared, ice cut.
That is paid labour occurring before the bar opens, and it does not scale down on a quiet night.
Ice
Clear ice, large format cubes and carved pieces require either specialized equipment or purchase from a supplier, plus freezer space that is itself expensive in a small New York premises.
It is one of the least visible and most significant costs in a serious program.
Waste
Fresh preparation means waste. Juice not used is discarded, batched preparations have short lives, and a slow night converts directly into product thrown away.
The premises
Rent per square foot in the neighbourhoods where these bars operate is among the highest anywhere, and a bar has fewer revenue-generating positions per foot than a restaurant. Licensing, insurance and compliance add fixed costs before a drink is poured.
Labour
Skilled bartenders are paid accordingly, and a program with substantial preparation requires staff hours outside service. Training time on a menu that changes seasonally is a further recurring cost.
What this does not settle
None of this determines whether any particular drink is worth its price to you. It does explain why a well-made cocktail in Manhattan costs what it does, and why the gap between a bar buying pre-made mixes and one pressing its own is larger than the glass suggests.