The box, CDs, maps, manual, and other materials in the box cost between $1.50 and $4.00 collectively. The royalties an established developer could expect vary widely, from 10 to 30 percent, depending on many factors including how much of the financial risk the developer is assuming and the types of deductions to the wholesale price. Let’s take a look at what these numbers mean for a game that has an average retail price of $35 over the life of sales in the first 12 to 24 months after release.
Za Game Development and Production Erik Bethke (2003)