An excellent article and a reminder of what it is to be an entrepreneur written raw from the standpoint of not only cost as in business expense, but also personal and emotional. Well worth a read!
http://www.polygon.com/2014/7/31/5949433/the-cost-of-a-game-studio
http://www.polygon.com/2014/7/31/5949433/the-cost-of-a-game-studio