I'm as shocked as you are about the project management costs, not to mention the design costs. Unfortunately, I'm not an expert in the field.
In the course of the many reports I've submitted, I've learned that the design and project management costs are based on historical data and comparable projects, specifically those related to support ships and other types of icebreakers. The numbers are based on cases in the past, but I, too, am taken aback every time.