So the $100 million is a guess (albeit a guess by an authorative source), but if you think about the number of people working on the game, it's not implausible at all...
Imagine an average of 300 people working for three years (they say 1000 people but some of them were probably part-time). That's 900 man-years. If all the costs were in manpower, that would mean about $110,000 per person per year. If that seems too high, consider that costs go much farther than manpower (hardware, software, song licensing, among other stuff).
My Mario Kart Wii friend code: 2707-1866-0957







