On bigger boats you are typically looking at £600-900 per metre. There may be additional costs if there is glass fibre work needed where the tube attaches - often not known till the old tube comes off. I don't know but I suspect the work involved in a 3.2m may not be much less than a 4m, so you may be at the higher end of the spectrum. Would certainly expect a value in the £2-3k mark
Henshaws have some new surplus stock tubes about that size which will probably be a lot more cost effective than new
Speak to Christopher on the forum I'm sure he'll do you a good deal on them
we occasionally retube small ribs like this for training purposes if the hulls are given to us and then loose money when we sell them ,retubing is £2400 + vat
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Richard
Gluing geek since 2007
Opinions and intepretations expressed are solely my own and do not express the views or opinions of my employer