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just like to share this info:

 http://www.the-magicbox.com/gaming.htm

- The US Official Xbox 360 magazine revealed the revenue breakdowns of a typical $60 Xbox 360 game.

  • $12 - Dealer or Retailer
  • $12 - Microsoft royalties and production cost
  • $7 - Marketing
  • $20 - Development cost
  • $9 - Publisher

big budget game = huge risk according to these figure