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Chrizum - you are way over exaggerating on break even mark. The budget is rumored at 30million with surfergirl (lol) putting out a rumor that thre was a major malfunction with the game (or management) that made the game cost twice as much. 60 million (which I really doubt) for less than 3 years of development time and 125 employees anything over 40 million is unbelievable to me.

40million divide by 40 equals 1 million to break even. (yes sony will get 40 dollars as manufacturer, publisher, and developer) then its up to sony on how much of that they'll want to use to advertise.