http://www.gamesindustry.biz/articles/ea-expect-playstation-3-5-before-ps4
"According to the report, EA makes USD 35 on a USD 60 title, which means the game has to sell 1.1 million units just to break even."
The $38.5 million figure breaks down as follows. ~$13 million in actual development + ~$26 million in advertising.
The rEVOLution is not being televised







