With GM on the sidelines, the average price for a 30-second spot hits a record $3.8 million. With less than 5 percent of inventory left, CBS expects a sellout -- and more than $225 million in revenue. 

CBS has “less than a handful of spots left” for ads during Super Bowl XLVII, with more than 95 percent of the total advertising inventory sold at a record average price of $3.8 million -- and some at more than $4 million, JoAnn Ross, president of network sales at CBS Television, said Tuesday.