There are two luxuries on the F12 as given now.

A single ratchet block in the mainsheet system to make holding the sheet more comfortable and a telescope battle stick tiller extension. However both can be replaced by respectively a normal block and a plain alu or glass tube covers with some grip material. Afterall this boat has no stays or a trapeze so a one-piece tiller extension won't stick out very far or hang up on the stays/trapeze lines. Like this the cost is maybe only 40 bucks.

I did a quick run of costs and it is way lower then I expected it too be. I need to be a more detailed calculation of cost but currently I'm just below the cost for a new US optimist dinghy by vanguard and that includes the dotan rudders and ratchet block. The rudder setup is now about 35 % of the total cost, with the professionally build R&J sleeved sail at 30 %. Those are the two most expensive items but can both be homebuild significantly cheaper.

Wouter