Wages, advertising IRL, voice acting, research (LA), motion capturing (peds, chars and so on), license for the music, all the fake advertising and made up products in the game, programming, the ingame internet with all the fake sites with text, pictures, and it has to be funny. the series and ads on ingame tv just produced for the game (here comes the mocap into play again), translation to different languages, at least all the text/subtitles, servers... and all that.
look at the credits, its about 30minutes long and all the people who have worked on this title. everyone wants to get paid.
I somewhere red that every peds face is made from a real person. that's waht they do since max payne. real faces on the AI people and stuff.
Its alot to pay but I don't how much every segment costs.^^ 265million is very very much...