Here is a good list for a ps3/360 game, although I think Nintendo gets a bigger slice of the console owner fee.
Art/Design $15
Programming and Engineering $12
Retail $ 12
Console owner fee $7
Marketing $4
Market Development Fund $3
Manufacturing Costs, Packaging $3
Licensing $3
Publisher Profit $1
Distributor: $1
Corporate Costs: $.20
Hardware Development
= 60 dollars









