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First, how does a game development budget break $100 million, much less $300 million?

Game development does not have multi-million dollar actor contracts, so I am wondering who are the main culprits for the increased costs? Do producers, directors, and lead project designers make 6 to 7 figure salaries during development? If so, what hit games in their past resume justifies their salary?

Second, are marketing and distribution costs included or are they separate?

If anyone would be most kind to take the time in answering it would be most appreciated. Thank you for your time.