Sure thing, Seattle is a top 10 most expensive city in the US, and Sony are paying to employ 170 ostensibly skilled professionals who are in high demand that they have to both poach and fend off poaches from. The average coastal US game dev salary exceeds $150k/year in salary alone, the actual costs to the business is way higher than that. They also have to pay mountains of premium benefits on every single head (i.e. platinum family insurance plans, cellphone plans, work from home internet plans, luxury car leases for the C-suites, etc...), mountains of state and federal employee taxes on every single head, and lease a luxury office studio with artisanal juice bars, meditation corners, and fine dining lunch caters. Then millions upon millions more in miscellaneous overhead like farms of high end computers/monitors, Herman Miller chairs/desks throughout, utilities, office supplies, toilet paper, etc... How much exactly do you think all that costs, a couple million a year? How else do you think Miles Morales, a 4 hour long DLC that reused every single assets within, cost $150,000,000 to produce?