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wfz said:

Don't forget to remember this:

(While it won't be 100% accurate for all titles, it's a good starting point)

http://latimesblogs.latimes.com/entertainmentnewsbuzz/2010/02/anatomy-of-a-60-dollar-video-game.html

so 34 for microsoft then? thought it's more like 30 and only 23 for publishers + 7 royalty if games are from other companies.