Why video games cost so much
Forbes has posted a pretty interesting slideshow entitled Why Gears of War Costs $60. It goes a long way to explain why a top-tier video game for a new console is so expensive.
The bottom line: Art and design, programming and engineering, retail markup, and console owner fees (the fees that a publisher pays Sony, Nintendo or Microsoft for PlayStation 3, Wii or Xbox 360 licensing, respectively) make up the bulk of that cost -- almost 75 percent of it, combined. The remainder goes to marketing, market development, manufacturing costs, licensing fees, publisher profit, distribution, corporate costs, and other miscellany.
This doesn't really give any insight to the Mac game market, which is largely dependent on ports, or conversions, which follow a fundamentally different business model. There's no owner fee, for example, and negligible art and design costs, as those assets are already made by the time Mac game makers get their hands on the code. But if you've ever wondered why you have to fork over half a c-note for the newest title for your shiny new console, this will give you some information.