I once went whale watching in Mexico. This was in San Ignacio Lagoon, about 2 1/2 hours down a dusty road from San Ignacio in Baja.

Was $25 per person. There were three of us travelling together and we were in a 20′ ponga (boat) with just the guide. Whales would come up and rub against the underside of the boat, and stick their noses up so we could pet them! These are wild animals ! I think that was the best $25 I ever spent. Of course, you have to look at it as a marginal cost …