Original work - 50,000 yen ($660)
Script - 200,000 yen ($2,640)
Episode Direction - 500,000 yen ($6,600)
Production - 2 million yen ($26,402)
Key Animation Supervision - 250,000 yen ($3,300)
Key Animation - 1.5 million yen ($19,801)
In-betweening - 1.1 million yen ($14,521)
Finishing - 1.2 million yen ($15,841)
Art (backgrounds) - 1.2 million yen ($15,841)
Photography - 700,000 yen ($9,240)
Sound - 1.2 million yen ($15,841)
Materials - 400,000 yen ($5,280)
Editing - 200,000 yen ($2,640)
Printing - 500,000 yen ($6,600)
Source: Media Development Research Institute Inc.
Values were adjusted to 2010 USD inflation so the total is around USD 145,000 per episode. I wonder if there is any difference between pre and post March 11th tsunami in costing. AFAIK, any sales of Bluray/DVD that passes 4000 unit tends to get sequel. Best indicator is sales of 1st volume in first week itself since it will establish general trend onwards for particular series.
In Amazon Japan for example, Magica Puella Magi Madoka vol 1 Bluray is selling at 5,826 yen now (76 USD).
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