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I think the spiderman 2 costs really highlight how these big sequels can spiral out of control. A lot of the bonuses are probably based on overall studio success which would relate to the success of previous products. So, in some ways it's a bit unfair to count them in the budget but Sony seem to use a strict time period calculation for calculating costs.

Also, as a california studio the benefits and wages are going to be high to retain staff after such a big hit. The spiderman 2 wrap party was budgeted at $1m!