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Retailers pay $48 for a $60 RRP game.

Source - Invisible Walls episode 66.

Saw a small debate on that, not sure if there are any sources that conflict with that figure? Also I'd assume SE arn't going to pay full royalties, as they would have got something from Sony for Japan exclusivity and something from Microsoft for porting the game? That's just speculation though so should be ignored :P.

There'll be a collections edition to bring in some extra money though.