It is not clear if this budget, covered by publisher Sony, includes marketing costs. A Sony representative was not immediately available to comment.
Beyond: Two Souls features Hollywood talent in the form of Oscar-nominated actress Ellen Page (Inception, Juno), as well as Willem Dafoe (Spider-Man, The Boondock Saints) and Kadeem Hardison (A Different World).
The game's soundtrack was produced by Hans Zimmer, a prolific composer whose credits include The Lion King and Pirates of the Caribbean, among others.
The $27 million reported budget for Beyond: Two Souls is in the same ballpark as Quantic Dream's last effort, Heavy Rain. According to co-CEO Guillaume de Fondaumiere, the 2010 PS3 cost around $22 million to produce, another $8 million to promote, and an additional $10 million to distribute. The game generated $100 million, de Fondaumiere said, making it "very profitable."