Clearly Macca is including R&D costs in his $15,000 budget, which I can see as being reasonable.
So take the real world example of the Viper, $ 15000 / 160 boats = 94 bucks a boat for development and moulds to have the latest all singing and dancing board design intergrated into the latest design and to be one step ahead of your competitiors, seems a no brainer to me.
Nacra with their design knowledge should be first out of the start blocks. Bimare are already in a position to give an option with their design of case, DNA with their skills and design should be looking to expand their production in a Uni only boat, it is going to happen guys and sooner than what we think.
