If it reaches 60k is totally worth it. According to Ubisoft numbers, porting their games to Wii U cost around 1 million.

60 dollars - 10 of royalties - 15 for distributors/stores = 35 in earnings

60.000 x 35 = 2.100.000 dollars

2.100.000 - 1.000.000 = worth it

Anything over 30k is profit for them, plus the experience of porting their engine to the console to release more games later. Even if the cost is twice as much, 60k plus experience make it worth it.

I think you might need to re-think some of this math.  

First off, it was "over $1.2 million" - Source.  And of course, that was how much it's costing Ubisoft to port games.  Although it's still a good starting point since we don't have any other figure, it's not necessarily going to be accurate for how much it'll cost EA.  Could be more, could be less.

Secondly, I'm not sure the monetary breakdown you had is quite correct either.  To use an apparently often-cited pie chart Bazori uses:

Which would stand them to gain about $27 dollars per $60 game.

Of course, all this is a little bit pointless because assuming $27 in royalties and $1.2 million for the port, they'd still gain about $400,000 from it.  But then 30,000 would be a $400,000 loss.  Small amounts either way.

Anyway, I'm not here to pass judgement.  Although I don't expect the game to sell well, who knows how it'll do.  Could be find and net some tidy profit for EA.  We'll just have to wait and see.