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Do you really think it's $30?

Retail is 129.99? or 99.99?

But anyway, the retailer has to make some money as well.

I want to do some analysis for the whole game division - but with some consensus amounts for PS2 software and hardware.

Again, take into account not only actual production cost, but also all other costs.

$30 would seem VERY HIGH?

129.99
less
Retailer Profit
Less
Distributor profit (if any)
=Sony PS2 sell price

Less Cost to produce
=profit per console