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Squilliam said:
Retailer Margin = $12
Packaging/Disc = $3
Distribution, market development fee whatever? = $5

Total for Sony's pocket $40 over say 2M shipped = $80M

Game cost = $40M
Marketing = $20M

Profit as it stands? = 20M or 33%

How does that look?

That definitely seems too high, how would all these companies make so many losses when they get $20m from 1m sales, a figure which most decent PS360 games seem to reach