Below is the required costs for building a ship, and it’s individual components.
The Cutter itself,
Cost:
1 Mast
1 Keel
2 Rigging
2 Hull Segments
1 Sail
1 Hull Treatment
5 Focus
Maintenance
3 Wood
2 Iron
1 Focus
Effect
A quick, single masted ship used primarily for short-ranged scouting or message delivery. May carry up to 4 cannons.
Hull Treatment
1 Aetherwhale Blubber
2 Focus
Hull Segment
20 Wood
2 Iron
5 Focus
Keel
15 Wood
5 Copper
5 Focus
Rigging
3 Leather
2 Focus
Mast
5 Wood
2 Iron
5 Focus
Sail
10 Leather
3 Focus
In sum total, build this ship required
1 Aetherhale Blubber
60 Wood
5 Copper
8 Iron
16 Leather