How many sales are needed to break even on first/second party HD games?

[Gilgamesh]

Solid_Raiden said:
So then if Killzone 2 cost 60 million it would need to sell 3 million copies to BREAK EVEN?

That 60 million figure is a rumor and it's probably less, also if it did cost 60 million Sony gets about 30 bucks a game so to break even it'd need to sell a maximum of 2 million.