Pfffft. He forgets to add AMT to the analogy, which raises the beer tab for the mid-range drinkers as a function of time, as well as beer price inflation in general. Are one or more of the men drinking the good stuff instead of standard swill? Who pays (and recoups) the pitcher deposit? Do some men drink more due to lack of quarters skill? If one of them can chat up the ladies, that's usually worth some beer credit. Is there a cover charge? Come on, the devil is in the details (and in the tax code).

So that's what they teach at the University[sic] of Georgia? At GT (where we take both drinking and math more seriously), this analogy wouldn't last 10 minutes in a classroom.