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IcaroRibeiro said:

I've never saw any official statement 

I wonder how many copies each Nintendo game need to sell in order to break even its costs

It will gave us the idea which franchises are truly profitable and are hard caring Nintendo financially 

Unlike movie industry, it's not common to show development costs of big productions. As far as the cinema goes, the box office performance each title must be sustainable. Meanwhile gaming studios are more likely to have some AAA games operating at loss as a proxy to building branding loyalty, while profiting a lot from cheap ports and remasters 

Not a lot of info out there...

It's been reported that Fire Emblem Awakening would have needed to sell 250K to continue the franchise.

So... 250K would have been just about 10million in revenue. About 1/5 of that would probably be gobbled up by retailers. Meaning 8 million would have been profitable. There's also other non-development costs like shipping/packaging, etc. Based on that, I'd guestimate the budget at somewhere around 3-5 million, but that's just speculation. And obviously games on Switch are generally going to be more expensive to develop.