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100,000,000/3.5 years = 28.6 million a year/155 employees = 180k per employee per year (yeah lot higher average)(this post is kinda pointless now since GTA4 did so much more extra crap than GG had to do IE take 100,000 photographs of NY City and study it, or use cameras to watch rain. Plus the fact GTA developers are paid more than GG's and there were more employees doing the actual development than GG. Ad that GTA4 was multiplat and was coming off the success of GTASA. It baffles me how anyone can think GG could eat up 2/3rds of GTA4s buget... hell even half)