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NolSinkler said:
10 million? Who develops a game for $500 million?

I think the math is not that.

From the $60 retail price there are a lot of part not related cover the dev costs like the box, manual, shipping, publisher, etc... so removing everyting you have (I don't know... guessing) $20.

So 10 million means the game costed $200 million to be made... after that they will have $20 profit in each unit.