So in retrospect, if you spend $500K on a $40 game, as a publisher, you're looking at around $25 per unit from retail. After marketing, production, DRM fees (which can be as high as .50c per unit in some cases) etc, you end up with about $22 per unit. Well, you'd need to sell about 228K units in order to just break even.
Hmm, let's try some basic math here...
228K = 228,000 units
$22/unit
228,000 x $22 = $5,016,000
production cost = $500K = $500,000
$5,016,000 - $500,000 = $4,516,000
If you consider $4.5 million in profit "breaking even", you're even stupider than I thought. So that leaves the following options: Either, you meant $2.2/unit profit, 22.8K units, or you're a complete and total idiot.
Well, $2.2/unit is right out, since you mentioned $25/unit as the starting point, and you wouldn't screw up the decimal place twice. 22.8K unit sales is so bloody low that even Hellgate surpassed that. So I guess that leaves us with option C.