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

"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."