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baloofarsan said:

Do not get angry - we have the same interest (video games sales and costs) and as you probably know real numbers on developing costs are hard to get. Here is a qoute from Ubisoft a few years back. Otherwise it is mostly indies that reveal numbers.

"Leading on from this, an Ubisoft executive gave a breakdown of the company's average development costs per game - not often discussed in public - with a DS title costing between 500,000 to 1,000,000 euros ($785,000-$1.57m), PS3/Xbox 360/PC titles averaging 12 million to 18 million euros ($18.8m-$28.2m) to create for all 3 SKUs, and a Wii game expected to cost 5 million to 6 million euros ($7.8-$9m) to develop. "

http://www.gamasutra.com/php-bin/news_index.php?story=18389

These are figures from 2008, that's 7 years ago, and even then the price to develop the average Wii game is 5-6 million euros (5.2m - 6.3m usd), so the salary calculation i made on previous pages stands firm as a low end figure taking inflation and market conditions into account, the real staff cost is likely to be closer to 6m usd on it's own, which makes the brake even line even higher.

All that link really does is support my calculations/opinion.

Calling it a HD DS game doesn't really cut it, the production costs for DS were much lower because texture work and 3d model complexity were significantly lower, as was overall sound quality.