There are support people, who are not part of the team. There are other costs such as office space, electricity, computers, etc. The cost of benefits is typically a high percentage of salary.

>If I understand MS business model correctly VFP-involved costs are mostly payroll to VFP-team members. I wish they have very good salaries, but still given limited number of people the costs could be very low (and it's still exaggeration) comparing with MS revenues.