I didn't find the 27FWML in the NADA listings either. But, here are some "generalities" that might help you with your concerns.
Most trailers cost the dealership around 60% of MSRP. So with an MSRP of $40,000, the dealer's cost is probably around $24,000. Most probably are sold at 20% off MSRP, or around $32,000.
So, chances are you bought it for around $32+tax+prep+license.
The dealer can buy a new one from Keystone for around $24,000, maybe less with incentives he can get from Keystone, so he's not likely to give you more than his "new cost" for the trailer.
As Danny said, when you towed it off the lot, your $35,000 trailer was "instantly worth" around $22,000, maybe even less.
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John
2015 F250 6.7l 4x4
2014 Cougar X Lite 27RKS
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