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josenieves1 said:
No, that's is not the case.  The profit comes after all fixed and variable costs are covered.  Break even is the point when the publisher neither losses or gains money. 

Well, why is the break even point so different between the XBox 360 and PS3 when the only difference between both builds (typically) the cost of optimizing the engine (an expensive task, but nothing compared to the cost of the artistic assets).