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HtownGuppy,
I think we have all sunk as much or more money into a project than it is worth. I chalk that up to a, "labor of Love" and like the previous comments most of these projects were not completed to make money or even break even. They were made just like restoring a car as more than just a hobby. With that being said the figures on your project just don't seem that out of line when trying to purchase a new or newer boat that will perform like your Whaler will. The last new 27 foot boat I bought was in 1999 and it listed for around $75,000 and I was able to negotiate that price down to $60,000 or so. It wasn't a Whaler, but they made the same model up until 2012 except the list price had leapt up to $99,000. The point being that with the upside down boat market, you would have a hard time finding even a non Whaler boat in that size and class that is new enough to give you what you will end up with on your completed project. The reason I say the boat market is upside down is that I could buy an older low hour 35 foot powerboat whether it be an express or small fly bridge for what you will have invested in your project and then it seems like you are spending alot, but that is because in this market, the small trailer able boats are in higher demand as they are more versatile, cheaper to run, and have much lower carrying costs in terms of storage and dockage.

Jim G.