"Income taxes don't come into play until there is a profit and that comes at the end of a chain of calculations not at the beginning."
That is incorrect. Every company that stays in business long-term covers its costs with its sales revenue or it goes out of business. A company that doesn't sell directly to the consuming public but instead to other companies has to do this, also.
INcome taxes are not a "cost" if there is no profit there is no income tax. But there are still all the costs of production. All unit costs can remain unchanged yet profitability and income taxes can vary wildly from year to year.