It all depends on the budget, publisher, developer, marketing, etc...A game developed by a small team over a period of a year or so that only cost a few hundred thousand dollars to make and had very limited marketing would be a massive success if it sold 300K copies. A game with a budget of millions of dollars that took years to develop and had a huge marketing budget but only sold 300K copies would be a huge disaster. There is no such thing as a break even point rule for games given the wide variation in production, distribution and marketing costs.