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100K a year would be a conservative estimate in most of the US. Office space rental(about 100 square foot per employee), heating, health benefits, 401k matching, software licenses, social security and medicare taxes, cleaning crews, secretaries, help desk, system administrators... it all adds up.

In a previous job, in the midwest, the cost of keeping people in my (non-game related) development team up and running were about 120K each. The average salary was in the mid sixties. The rest was all extra expenses.

Unfortunately, most of the costs of those details aren't readily available. How many programmers can be supported by a build administrator? What's the actual cost of the office? How much does it cost to clean it? It's all in a case by case basis, but any software entrepeneur or manager can give you ballpark figures, which will probabbly add up near the 100K on average, after taking into account that most of the 200 are artists, which tend to make less than programmers.