What are game developers paying for?

What are game developers actually paying for? Like, in Mario Kart 8, why did they need money to make the cars in the DLC when they already have the tools to make them? Why did GTA V take so much money to make? I hear a lot about them needing money to do things, but what?

35% money to buy women, 40% money for drugs, 20% money to buy expensive useless items, 4% money to buy lunch, 1% money to create the game.

Wages, licensing, research, operating costs etc. It all adds up.

That’s crazy. Never knew that much was needed to make a game. Thanks for the info.