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Bodhesatva said:

 Effectively, this means that third party companies can expect a 10-15 percent increase in development cost (at worst) to produce (on average) a 25 percent increase in revenue.

  
 

Actually with your numbers the increase would be 33%.  That not counting with European and Japanese sales, which are better for PS3.  I'd like to see it the other way around though,  how much would it cost to develop first in PS3 and then port to 360?