What does it take to make a game?

Like many things, the answer depends on how you want to define your terms. Do you include staff costs in the game's price matrix, or is that part of your overhead? How do you assign costs for items or services that are used in multiple products? And so on. Here's a breakdown of an upcoming game, Kursk: North Flank.

Boxes (including freight): $5,000
Playing pieces (including freight): $11,500
Playing piece art: $500
Map printing: $6,500
Map art: $1,000
Box art: $500
Black and white printing: $2,000

Subtotal: $27,000