What justification did Boeing offer for Starliner's higher cost estimate compared to Crew Dragon?

Answer

Boeing developed Starliner 'from scratch' while Crew Dragon used a pre-existing cargo design.

Boeing defended the projected higher cost of the Starliner capsule by emphasizing that, unlike SpaceX, which built the Crew Dragon upon the foundation of the already operational and flying robotic Cargo Dragon, Boeing was required to develop the entire Starliner system entirely 'from scratch.' This necessitates a greater upfront investment in initial design, development, and integration costs being folded into the overall contract value.

What justification did Boeing offer for Starliner's higher cost estimate compared to Crew Dragon?
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