Whether you buy a six-pack of beer or a luxury yacht, the budget agreement negotiated by President Bush and congressional leaders will cost.

So will driving to the supermarket for the beer or to the marina for the new boat.Among the taxes that will go up in the agreement are those on beer, liquor, wine and gas.

Senate Republican leader Robert Dole commented, "If you smoke, drink or drive, you're going to pay a little more."

Also climbing will be taxes on luxury items - expensive cars, boats, furs and jewelry.

Congressional and administration negotiators decided to double the tax on the six-pack to 32 cents; on hard liquor to $1.20; on table wine to 24 cents; and to raise the tax on cigarettes to 20 cents from 16 cents in 1991 and to 24 cents in 1993.

The price of gasoline, already soaring due to the Persian Gulf crisis, will rise even more as taxes increase to 14 cents a gallon from 9 cents the first year and to 19 cents the second year.

For the very rich, the agreement also has costly news: a new luxury tax on cars costing more than $30,000, private boats costing more than $100,000, jewelry over $5,000 and furs priced over $5,000.

For the elderly, the agreement also brings grim news in terms of higher costs for Medicare, the program of health insurance for those under Social Security.

Beneficiaries will have to shell out $30 billion more (as will providers) in the form of higher premiums and higher deductibles.

The premiums will climb to a maximum of about 30 percent, still less than the 50 percent of the program's cost in 1965-74. The deductibles will go to $100 the first year and to $150 in 1993-95.

The agreement does provide $2 billion to help the elderly on the poverty line pay their premiums.

At the other end of the age scale, there is also some bitter news. The pact will cut $2 billion from student loan programs by disqualifying schools that have a back record of defaults.

Federal government employees, who have one of the better retirement systems, no longer will be able to walk away with their money. The agreement ends the lump sum payout, although there is a 30-day grace period.

Nor are the jobless exempt. States will not be allowed to let fired or laid off workers wait two weeks, instead of one, before they pay unemployment benefits.

Farm programs are going to be hit by a $13 billion cut over 5 years but the exact changes that will affect farmers are not yet set.

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Proposed budget package

The Bush administration and congressional bargainers announced that they had forged a compromise package of tax increases and spending cuts designed to make a five-year, $500 billion dent in the federal deficit.

-Taxpayers who earn more than 100,000 annually--either as individuals or couples--will have their deduction reduced by 3 percent. In addition, upper income taxpayers will pay more to support the Medicare program. The government now takes 1.45 percent from paychecks to finance Medicare up to an annual limit of $51,300. That ceiling will be increased to $73,000.

-The toughest cuts would affect the military: $10 billion in the new year and up to $182 billion over five years.

-The federal gasoline tax would increase from 9 cents to 19 cents a gallon. All fuels would also be hit with a new tax based on their energy content. This would apparently provide another 2-cent increase for gasoline.

-The elderly and disabled, who now pay $28.60 per month for Medicare coverage of doctor's expenses, would see that premium increase to about $34.30. Overall, half the savings in benefit programs--$60 billion--would come from Medicare, split evenly between recipients and providers, such as doctors and hospitals.

-Luxury items ranging from furs to fancy cars would have new 10 percent taxes would have new 10 percent taxes. Cigarette taxes would be increased gradually by 8 cents per pack from the current 16-cent level. Alcohol taxes would also go up.

-Farm support programs would be cut $13 billion over five years. Payments to civil servants and retirees would be reduced by $14 billion.