It isn’t (at least over here) but the “cost” for a game is really iffy to define because if you want to be pedantic the distribution cost for a digital game are cents and that only if you actually factor in infrastructure costs. So technically they can just price them however they want because technically a single game download has 0 cost.

Technically because we all know that the production costs have to be regained somehow, just that with enough lawyer bs you can ignore that as a product cost on paper (for example if you label the entire production a learning experience or smth)