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Tachikoma said:
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.

Do not get angry - we have the same interest (video games sales and costs) and as you probably know real numbers on developing costs are hard to get. Here is a qoute from Ubisoft a few years back. Otherwise it is mostly indies that reveal numbers.

"Leading on from this, an Ubisoft executive gave a breakdown of the company's average development costs per game - not often discussed in public - with a DS title costing between 500,000 to 1,000,000 euros ($785,000-$1.57m), PS3/Xbox 360/PC titles averaging 12 million to 18 million euros ($18.8m-$28.2m) to create for all 3 SKUs, and a Wii game expected to cost 5 million to 6 million euros ($7.8-$9m) to develop. "

http://www.gamasutra.com/php-bin/news_index.php?story=18389

EDIT: I would consider Kirby a HD DS game - so your guesstimation of $4.4 millions seem correct to me.