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IF a dev spends 15,000,000 dolars on a game total gross expenses. (Including packaging shipping, paying employees advertising ect...) and a game costs $60 it's simple math.
15,000,000 divided by 60 is the total number of units they need to sell to break even. which is 250,000. at 20Million that number becomes 333 Thousand.

They may have to sell more than a Wii game but most games can easily sell 250,000 no matter how crappy.