its not a break down of "costs" really as much as its a break down of how the price you pay gets distributed. For an ebook priced at 12.99 the Retailer gets 3.90(by the way the retailer pays a couple of fees from that, drm/deliery, so doesn't see the whole 3.90) the Author gets 3.25 and the Publisher gets 5.84. It doesn't actually say how much it cost the publisher to publish the book and put it on the overdrive etc servers.
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