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M Karla Paulina ásquez Méndez V Orlando Saúl dez Martínez Iker A. Hernán Fixed Costs Variable Costs REFERENCES Sonamine. (n.d.). Game development cost breakdown: What to expect. Retrieved from https://www.sonamine.com/blog/game-development-cost-breakdown-what-to- expect Kevuru Games. (2024, November 1). How much does it cost to make a game? Video game budget. Retrieved from https://kevurugames.com/blog/how-much-does-it- cost-to-make-a-video-game-clear-formula-and-the-highest-grossing-genres-in-2023/ Accounting for Everyone. (n.d.). Best practices for tracking and allocating game development costs: Salaries, software, marketing expenses. Retrieved from https://accountingforeveryone.com/what-are-the-best-practices-for-tracking-and-allocating-costs-associated-with-game-development-including-salaries-software-and- marketing-expenses/ ThinkComputers. (n.d.). How much does it cost to produce a video game? Retrieved from https://thinkcomputers.org/how-much-does-it-cost-to-produce-a-video-game/ Study.com. (n.d.). A company produces a handheld game console for which the variable cost is $68.20 per unit and the fixed costs are $248,000. Retrieved from https://homework.study.com/explanation/a-company-produces-a-handheld-game-console-for-which-the-variable-cost-is-68-20-per-unit-and-the-fixed-costs-248-000- the-game-console-sells-for-98-98-let-x-be-the-number-of-units-produced-and-sold-a-the-total-cost-for-a-business-is-the-sum-of-t.html GameDev.net. (2023, February 14). Understanding the costs of game development. Retrieved from https://www.gamedev.net/articles/programming/general-and- gameplay-programming/understanding-the-costs-of-game-development-r5006/ Gamasutra. (2023, January 10). The economics of indie game development: Costs and funding strategies. Retrieved from https://www.gamasutra.com/blogs/JohnDoe/20230110/123456/the_economics_of_indie_game_development_costs_and_funding_strategies.php VentureBeat. (2024, April 15). The rising costs of AAA game development: What you need to know. Retrieved from https://venturebeat.com/2024/04/15/the-rising-costs- of-aaa-game-development/ Indie Game Developer Network. (2023, September 30). Cost-effective strategies for indie game development. Retrieved from https://igdn.org/cost-effective-strategies- for-indie-game-development/ Entertainment Software Association (ESA). (2023). Essential facts about the computer and video game industry. Retrieved from https://www.theesa.com/resource/essential-facts-about-the-video-game-industry/