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baloofarsan said:

seach for "video game breakdown cost" - Nintendo does not pay their own fees!

Or you could, you know, come back with an argument that holds water?

If you'd like to use a speculative breakdown, do so, for the paramters you set.

$40 retail price on blu-ray media, go ahead.

 

As for the "dont pay their own fees bit" let me expand upon the previous list.

Retailer markup - EVERYONE selling to retail, loses here, except for the retailer, thats the entire point of retail.
Batch PO negotiation and brokerage - Sorry but Nintendo or not, everyone pays this.
Disk production - Guess what, Nintendo being Nintendo doesnt make burning your software to media free, everyone pays this.
Media cost - Same as above, only the disk thats being burnt to (theyre not free)
Packaging - Again, packaging isnt free no matter who you are.
Shipping charges and taxes - Nintendo pays this just like everyone else.
Localization costs - Localization teams get paid by Nintendo, go figure.
Licenses - Nintendo pays these too, are you seeing a trend here?
Warehouse storage - Time is money, as is space, Nintendo pays these.
Operation costs for disk, packaging and general manufacturing - Nintendo pays these just like everyone else.