Agreed. Even a low-quality VR title is a quarter million if you're doing professional work. That's not even covering your self-publishing costs. Normally development is roughly a third of total costs. A decent title is easily seven figures.

Poker and gambling opens another can of worms. You need lawyers for that. If there is no money involved the lawyers can help with the easy path of ensuring you are on the right side of gambling laws. If there is any chance that either money or prizes of any value whatsoever is involved, even credits to web sites, it runs into gambling laws. They are there for good reason, money laundering and gambling go hand-in-hand, but the effort to develop legal gambling devices is tremendous. Those take a lot of time and effort to resolve.

@cassienova The client is from the US, but are you? What about the rest of the staff?

Oftentimes, other countries have an ‘unfair’ advantage in exporting to the US in the sense that to generate the same margins, they can charge much less.

Even inside the US, Bay Area cost of life is very far from rural Alabama for example. While I agree it might be very rare to find even a ‘crappy’ VR title under a quarter of a million, it may not be impossible with your means, though you wouldn't necessarily be selling the service at a ‘fair’ rate. Sadly, there are no arbiters of ‘fair rate’ in the market…