Does marketing include paying for all the top jocks to race the boats at all the top events and all the expenses involved in making sure you win at events by having the best kit sailed by the best crew, of course. Does it include all the shiny adds in the yachting mags, does it include the latest high tech offices and the managing directors bonus for growing the company turn over, of course.

Sadly the cost of actually building the boats will be the smallest part in the total cost of manufacturing and selling the boats.