Oh boy. Let's crack on...
- Grand Theft Auto:
$265m$137m- Call of Duty: Modern Warfare 2:
$300m$50m- Cyberpunk 2077:
$330m$121m+- Star Citizen:
$410m~$350m to date (assuming ~$60m spent on marketing so far)- Red Dead II:
$550m$240mList of most expensive video games to develop - Wikipedia
en.wikipedia.org
You really should at least use google.
Its damned near impossible to separate out all the component costs of what it took to get SC to where it is now, with that Rock Star spent $200 to $300 Million on marketing.
Unless you know exactly how much CIG spent on marketing you don't know what the raw development cost is.
Lets do some quick maths, CIG have been a fully fledged developer for about 6 years, during that time they have had 500 to now 700 devs, so 600 average, average salery $30,000, $18m a year, X 6 years = $108m just on staff wages.