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There are many factors.

1) The size of the team.
2) The amount of development time.
3) The size of the game.
4) The technology being used to create the game.
... and much more.

It's hard to average it out because that average probably would reflect very little true information. A game developed by Nintendo and a game developed by Atlus certainly wouldn't cost anywhere near the same amount.

Off topic but I have a question. Does anyone remember how much Too Human cost? Wasn't it something ridiculous like 90 million or something?