According to an article on PlayStationLifeStyle.net by Jason Dunning
...the game had a production budget of €20 million ($27 million US).
If this is correct, it would be slightly behind the €22 million that Heavy Rain cost to produce, but when marketing and distribution was added to the cost of Heavy Rain, it reached €40 million. After spending all that, it ended up making €100 million, sold over 3 million copies, and had 3% of people reach the Platinum.
Full article here.