It was the total cost of sales + 100k penalty, so in this case the penalty exceeded the total sales.
As reported by Ars Technica Razer has paid a $100,000 fine and turned over $1,071,254.33 now due to consumers, to the agency. The FTC says that it will send “checks and PayPal payments to 6,764 consumers who purchased the deceptively marketed products. Recipients will get a full refund.”
It was the total cost of sales + 100k penalty, so in this case the penalty exceeded the total sales.