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http://www.destructoid.com/burn-zombie-burn-moves-70-000-undead-units-141963.phtml

70000 was the 'target' sales point for Burn Zombie Burn. No example of team size / time taken though. Estimates of downloadable games pins the costs on average around $500000 - $1m but for stuff like this it can really vary, from one guy making a game in his garage to something like Battlefield 1943.