A: You can add Overhead Items (Labor, Utilities, Depreciation/Amortization, etc.) at any step in the production process. You can have as much detail in OBeer for overhead as you capture in the real world.
Some people have their payroll costs broken out by Brewers, Cellar, Packaging etc. If you have that detail in your actual costs, you could setup overhead items accordingly in OBeer (Overhead Brew Labor, etc.).