I did not consider the circumstances under which the original estimates were made. Therefore, I cannot determine whether the estimates are flawed or whether the estimates were accurate at the time, but that the costs have increased as a result of changes to the specifications.
We know that the specifications required by the Royal Canadian Navy have changed over time, but I am not in a position to review the history of the project and perform an autopsy, if I may put it that way, on how costs evolved.