Most boat manufactures make boats that are a mix of model year components. They purchase materials in lots and set a firm cut-off date (July or August)for production of one year and start the new year. If they have remaining components that will work they use them. If making hull (mold) changes and the new mold isn't ready they could go ahead and stamp the old mold with new year because of the calander date or other part content, (engine, tower, color scheme, etc.)
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