2K Games is sparing no expense on marketing BioShock Infinite, according to the New York Times interview with Irrational's Randy Levine. In fact, it's spending $100M to market the game; the game's actual development was $100M as well.
According to Levine, the price of games these days as well as the stiff competition require massive spending, often with studios employing over 200 people to make a supremely polished product. "It's getting harder to ask someone to spend $60 on something that's merely a good effort," Levine stated.
Levine's studio worked on the original BioShock. BioShock Infinite is due to be released on the 26th March 2013 for PC, Xbox 360 and PlayStation 3.