Do you have any idea what they are, and or, how they are determined? I am totally amazed that many dealers only mark boats down by five or maybe ten percent, (and they think that's a great deal). I suspect that the pricing model has to be somewhere near that of the publishing industry. (Retail price equals ten times cost.) By that model, a one thousand dollar roto-molded boat would cost somewhere around one hundred dollars to produce. (Yes, I know you need to "roll-in" the cost of the mold, but that is written off over time.) Wholesale cost to dealers would be around thirty to forty percent of the "suggested" retail. So.....why no bigger discounts?