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the better way to look at it without putting the $ sign in the formula is calculate units required to make profit. According to bandai HD games require a minimun of 500k to break even and if we use this number to put in the 1/3 and 1/4 ratio, then the wii games only require to sell 170k and 125k to break even.

No Wonder Sega is laughing their way to the bank with Mario & Sonic.