20% for development is based off of this recent Gears of War breakdown by Forbes. Actually 45% goes to development as I wasn't counting Art/Design. Considering Gears of War sold much better, development for Motorstorm may even account for a larger portion due to lower sales. Kind of difficult to guage exactly how much Motorstorm cost to produce, but I'm guessing in the $10-15 million range since a game like Killzone is expected to cost $20-25 million.
Art/Design: 25% (about $15)
Programming And Engineering: 20% (about $12)
Retail: 20% ($12)
Console Owner Fee: 11.5% (about $7)
Marketing: 7% (about $4)
Market Development Fund: 5% (about $3)
Manufacturing Costs, Packaging: 5% (about $3)
Licensing: 5% (about $3)
Publisher profit: 1.5% (about $1)
Distributor: 1.5% (about $1)
Corporate Costs (quantitative analysis, management overhead): 0.3% (about 20 cents)
Hardware development costs: 0.05% (less than 3 cents)
http://www.forbes.com/2006/12/19/ps3-xbox360-costs-tech-cx_rr_game06_1219expensivegames.html
