$32,700 is more than I would pay for a trashed boat. You can replace carpet and seats, but gel coat and motors are $$$$$$. I've flipped several things this year, and my rule of thumb is estimate your repairs and then double it. There is always more that you can't see that needs to be fixed.
If your looking for finds, I think Craigslist is the best source. You have to weed through some crap, but there are some deals out there. I'll be flipping a '78 Ski-Tique by the end of the week that some truck driver in Montana turned into a fishing boat....trolling motor and all. I also picked up a '09 Sanger V230 for an amazing price a couple weeks ago, but I'm keeping that one.