I am a long-term Mac shareware developer and have notched up over $300,000 in sales over the past 6 years. In my experience, Sanford is way out of line regarding costs:
* You DON'T need an accountant. Just register in your country of residence as self-employed and learn how to fill the forms in yourself.
* You DON'T need an attorney. With the proper disclaimers, no one can or will sue you. Every heard of someone suing Microsoft because their software is buggy?
* You DON'T need a fast Internet connection. It is nice to have, but I manage my entire business by 56k dial up for minimal costs.
* You DON'T need to spend $40/month on Internet hosting. A simple FTP access web hosting account somewhere like www.pair.com can costs $6/month, plus domain name fees.
When I got started, my expenses were maybe $20/month in total. If it was a lot more I probably would not have bothered, since I was a poor undergraduate student. It is definitely possible to start much smaller than Sanford suggests.
(He's right about a lot of other things though!)
An anonymous Mac shareware developer