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kuraobi said:
If you sell a game at 60$, the developper usually gets about 30% at best, so let's say Konami will get 20$ from each MGS4 sold. So to break even if the game actually cost 70 million, they have to sell 3.5 million copies.

There still the marketing cost that must be add to it. I saw that Lost planet cost like $20m of marketing so it might cost the same for MGS4 also.