https://www.gamespot.com/articles/dead-space-2-dev-says-game-cost-60m-to-make-and-so/1100-6454150/

In the wake of Dead Space studio Visceral Games' closure, a former employee has come forward to reveal details about Dead Space 2's budget and its profitability. Former level designer Zach Wilson said on Twitter that the 2011 Xbox 360, PS3, and PC game cost $60 million to produce, going on to sell 4 million copies. Wilson added that EA was "merciless" with the budget for Dead Space 2, suggesting it could have been higher.

That's a lot of copies. But with marketing expenses of a reported $60 million, and the portions that retailers get and the cut that Microsoft and Sony take from sales, it meant that Dead Space 2 didn't do well enough, Wilson said. Despite this, Visceral went on to make Dead Space 3, but that game failed to reach sales expectations. The game introduced a major change for the series through co-op, which was likely a move that was aimed at broadening the franchise's appeal.