I’ve previously guesstimated the amount of sales revenue Carpe Fulgur would have received from Recettear, and discussed the finances of Arcen Games, the developer of AI War. Today, I found a series of posts estimating how much it would cost to set up a game development company with a six-person team (everything from salaries to legal costs to rent), and how many units you would need to sell in order to break even. It’s an interesting read if you ever wondered how easy (or hard) it would be for an indy studio to keep its head above water.