We were there in early December and paid $1500 pesos ($150US) for 2 adults and 1 child. It was a full day tour from 9 to 3:30 and including breakfast (awful) and lunch (great). They put on an interactive show and then we stopped at a beach for snorkelling, volleyball & banana boats. It was a great time and well worth the money. We even saw some whales even though it was just the beginning of the season. They stopped the boat and turned off the music and I thought it was great. My kids had a ball.
If whale tours were in season I would have probably done that but this was good as well.