Seems very high if you mean $27150 US dollars, look at the classifieds here, there are 97-99 sport nautiques for that price. I know you would have to ship it if you bought it here, but just sounds way high!
It is a well built boat and will serve you well if it has been taken care of. It has a clean wake, just not very big. Put some weight in it and it does get better. From what I have seen around here it would go for $11-16,000 US$.
If you are going to wakeboard behind the boat, then I wouldn't buy a closed bow. If you get an open bow the engine will be 11 inches farther back than that boat which will help the wake a litlle. That boat was designed to make th smallest wake possible, which is obviously the opposite of what you want. Plus an open bow has room to put sacs in the front