1/ Cost of licences and royalties to sell in the UK
2/ Cost of manufacturing and packaging
3/ Cost of advertising
4/ and the best bit, as the games are SoR, cost of disposal of unwanted games and packages.
I asked my local EBQ about sales of Deer Avenger which they are selling as a package, total sales to Date = 0
Not a good guide as it may have sold 1 or 2 elsewhere.
As a former EBQ holder I have a number of contacts, I will ring tomorrow to get some hard sales and then you sould have better figures to work on.