Commercials airing during the final episode of THE OPRAH WINFREY SHOW , set to air on May 25, are being priced at $1 million, reported today (Wednesday), noting that such a price for a regular TV show has not been seen since the finale of Everybody Loves Raymond in 2005. Such a rate is based on the assumption that 10 million viewers will tune in, putting the price per thousand viewers at $100. That would put it below the cost per thousand for the finale of Fox's 24 , for which advertisers paid $650,000 for a 30-second spot that reached 6 million viewers, or $107.99 CPM, Mediapost observed. It noted that the average CPM for a broadcast network program is around $15-20.