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So don't worry overly much as long as you have a decent income, since the appearent losses most often have to more to do with the quirks of the interface then the actual income of the city.
When it comes to garrisons, keep them as small as possible and cheap is better (when it comes to keeping order, for border cities fighting abilities obviously does matter to some degree depending on how threatened the city is), best is peasants (huge size-very low upkeep) although I personally prefer town watch/other militias as they can (barely) fight if things become desperate (and it feels better using them).
edit: as an example as to how the given income can be misleading I just checked Antioch, my largest city in my current game with the Seleucids. Given income -546. Mostly because it pays 2411 of my upkeep (which is 12854 total), however the garrison is one unit of militia hoplites and one unit of archers, total upkeep 270, so while the game say i lose money, Antioch still makes a tidy profit.
As for the original post, your costs are split up amongst your cities based on their population. Bigger cities with high populations will get a proportionately larger amount of costs to cover than cities with smaller populations (you can see this in action when a city has the plague; the population will drop by 7.5-10% per turn and that city will then show an increase in total earnings because it is now shouldering a smaller percentage of total costs).