Forbes details Capcom's executive VP of publishing in North America and Europe Mark Beaumont and his efforts to shake up the company's marketing. In the case of Lost Planet, advertising and awareness came to a cool $20 million. Combined with a $20 million development budget and you'll see where that $60 you plop down goes.
So where did that twenty mill go? Theater advertising, the two Xbox Live demos, TV spots, community funding—it all costs money. Apparently, a lot of money.