44,000 hours! I'm used to manhours in homebuilding, that's one enormous house! If an average crew of 12 worked full time on that, it would take something like 2 years. Houses that take two years to build are often in the 5 to 10 mil. range. In a custom boat building operation like this, would they figure and average of $75/ hour? That's 3 mil +

There was a time when you could estimate materials would be about the same as labor. Not anymore as labor costs have risen faster than material costs in my experience. I guesstimate materials as a lower factor in the overall cost in home construction and would think the same, maybe more so for boats(?) I've never estimated a boat, but....

I'm going to guess Kiwi Spirit cost $6,000,000.