The average 30-second commercial costs on average $338,000 to make. Then, each time they show it, they regularly pay $300,000 or more for thirty seconds of advertising time during a popular program. On especially popular programs such as Desperate Housewives, the average is $560,000 for thirty seconds. Yet, the prices still go higher than that. A 30 second commercial during American Idol can cost as much as $705,000 and $1.3 million during the season finale. These figures, however, are inconspicuous compared to the TV megaevent of the year, the Super Bowl. A 30 second commercial that runs during the Super Bowl costs a whopping $2.7 million dollars. That’s about eight times the cost of an average 30 second commercial. But why are the costs so high to advertise during this event? The answer is simple. The Super Bowl is the most-watched television broadcast of the year, catering to an average of 80-90 million viewers at any given time. On average, 40 percent of all U.S. households, and 60 percent of all homes are tuned into the television during the game. Ever since the 1984 Apple commercial that introduced Macintosh, the Super Bowl has become the exclusive home of high concept or expensive commercials. In fact, a proportion of viewers that watch the Super Bowl are not even interested in watching two teams collide against each other in the biggest sports event of the year. They just want to see the creative commercials that are presented during the game. Usually, these commercials take a humorous form, with a strong and creative message at the end.