Much of this information isn't publically availiable, but I'll do my best on it. The most concrete one I can give is the US retailer, and that is about 20% of the retail cost (at MSRP). I don't have the percentage for EU, but I do know that on both systems and games, the retailer take is much better. (The EU is the only place where a retailer can put a system on sale and still profit, but that's detracting.) Truth be told, I'd not be surprised if what they pay in the EU is slightly more than the US, only offsetting for shipping costs.
Factory costs, well, that's pretty neglible. There are companies that sell DVDs at retail for $1. Wholesale price on those is about 85 cents. Allowing for a very thin margin, it's safe to assume that the factory costs on DVD are no more than 75 cents, and that's at the high end for low print runs. BR costs a bit more to press, but it's come down enough that using the same max costs, you'd be looking at 80 cents. These costs do include inserts, case, disk, AND shipping domestically.
The console company is the toughest, as the rumored numbers have ranged from 5% to 40%. Many of the rumors are in the 20-30% of the company's take, which would put it as the first thing paid out from the wholesale price. However, these numbers I can not confirm.
What's left after paying these bills is for the publisher and developer. If they are the same company, great, the buck stops. The numbers may shift around for financial reports, but the money remains. If they are not the same company, well... numbers really don't exist for this; they will vary from game to game. Hypothetically, let's say Infinity Ward was to shop Modern Warfare 2 around. Activision may say they want 25% of the take, some other publisher, say, Sega (merely for an example) offers to take 20%. IW may go back to Activision stating this other offer, which may get a counter-offer of 18%. This will go on for a bit. Conversely, company Q makes a game nobody's heard of, not to mention the company itself. They will go around, trying to even find someone willing to publish their game, and when they finally find someone, that someone may want 60% of the take due to the higher risk. So this part really can be anywhere.
-dunno001
-On a quest for the truly perfect game; I don't think it exists...