When the kickstarter failed, Class of Heroes 2 required atleast 2500 sign ups to preorders to receive a physical release. So assuming the number is around 1000-2000 copies to break even. That's without localization since the localization was already done.
If just translating and inputting all the text I wouldn't see it costing too much, but then there's all the voice acting and I have no idea how much that'd cost.
Don't forget shipping costs.
http://gamrconnect.vgchartz.com/profile/92109/nintendopie/ Nintendopie Was obviously right and I was obviously wrong. I will forever be a lesser being than them. (6/16/13)