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After taking into account all related costs (overhead, salaries, R&D, marketing, etc.) - how much does PS2 hardware and software make?

For software (average for 1st to 3rd party) - does $5 sound reasonable?  Should it be less or more?

For PS2 hardware - does $10 seem reasonable?  Less? More?

Remember, take into account not just manufacturing cost, but also all other costs.