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1. I'm gonna say that the game cost $USD50 Million just for speculation sake.

2. I'll also put the marketing budget at around $USD20 Million just for speculation sake.

3. Each game sold will net a revenue of $USD60

Now I'm going to divide each game sale up like this:
- $25 retail margin
- $5 ditribution cost
- $30 Sony Profit

So if the above were accurate, to make back the $70 Million, Killzone 2 would have to sell 2,333,333 copies of the game.

If Sony makes more money per game then it will break even sooner, if it makes less then it would take more sales.

Also if the marketing budget was lower then it'd be closer to 2 Million needed sales.

 

EDIT: It seems Benga knows the figures a bit better than I do - It'll make profit going by both our figures