My first naval architecture internship was with MasterCraft boats and the reason that they show such ridiculous prices is to help dealers with floor plan financing. While I dont like where the company has gone as far as styling they do use top tier suppliers. For example the towers and billet pieces are done by the same company that supplies Cigarette. Structurally the boats are WAY overbuilt and the ilmor powertrains are excellent. I will agree that the Malibu is not the most well designed or built boat.
Now back to the topic at hand. There are a huge number of costs that the average consumer just doesnt see or think about, in the last couple of years anything petroleum based has jumped a huge amount in price, mechanical components also are increasing in price and complexity which is requiring more training for the workers. New EPA standards make operations more expensive, and implementing different manufacturing techniques that are becoming necessary to stay ahead of regulations take time and money to implement.