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Actually publishers get around $25,- (and have to pay the developer from that)
Sony gets $9,
Retailer gets $ 12,-
Marketing: $7,-
Distribution, manufacturing: $3,-


Publisher get 38$. Thats the 25$ you mentioned + marketing and distribution etc. which are also payed by the publisher. How much of this money is development is another question. But that's what the developer gets not the publisher. But I am pretty sure that 120m$ will have room for the development costs.