That $100million number actually sounds too low.
It sounds high at first but take into account the game took 4 years to make and they say that they had a 100 person team (yet they have 74 artists and at least as many designers and programmers so more than 100).
So assuming that the $100million is just employee's salary then that means each employee there makes $25k/year which is way too low. The average up there is probably pretty close to California so that number should be around $50k/year (very light assumption there).
That means with 100 employee's the game should have spent $200million in salaries alone. Throw in the insane advertising campaign, overhead, and everything else and that number gets even higher.








