WereKitten on 15 April 2009
^Lair costed about that much to develop, actually (12-15M).
update: apparently this was only the scheduled cost, but it probably balooned as the game got delayed. I'll see if I can find other data about games that came out in the same timeframe. I suspect that's the ballpark for the time.
And SMG is first party, so obviously Nintendo makes more on each copy. But if it costed 20M then there's no way it could break even at 250k sales. More about 0.8-1M, probably. Link to your source?
Anyway, we're talking third party here.
