I would check out redweek.com, myresortnetwork.com, sellmytimesharenow.com, etc. to see what other people are asking. For instance on Redweek.com, a 2 bdrm, week 11 unit is being offered for $53k. A 1 bdrm week 39 unit is being offered for $26k.
Also check out the Tug Resort Database.