Pachter's explanation on where your 60 dollars goes

[kitler53]

277,778 full price sales for every 10 million in investment to break even. So a big budget game like GT ($60M) would need 1.67M sales to break even.

wii games would need a few more (per 10 million in investment) since full price wii games are only $50. probably like 300-320k.