© APAlix Tichelman confers with public defender Diane August during her arraignment in Santa Cruz Superior Court
Surveillance footage from the yacht shows Miss Tichelman, 26, gather her belongings, including the heroin and needles, step over the 51-year-old victim's body to finish a glass of wine and then lower a blind before leaving the boat, Santa Cruz police said.
Authorities said Miss Tichelman did not provide first aid or call for help as the man suffered medical complications and went unconscious during the November overdose.
His body was discovered the next morning by the boat's captain.
Miss Tichelman, who boasted she had more than 200 clients, met Hayes, who worked at Google X - the tech giant's innovation lab, through the "sugar daddy" website Seekingarrangement.com.
She was arrested on July 4 after police said a detective lured her back to the Santa Cruz area by posing as a potential client.
'She showed no regard for him. She was just trying to cover her tracks,' Santa Cruz Deputy Police Chief Steve Clark said on Tuesday.
Authorities launched a nine-month investigation into the incident and uncovered Miss Tichelman's correspondence with the victim.
She remained in Santa Cruz County Jail on Tuesday in lieu of $1.5 million (£875,000) bail, according to jail records. She is expected to be arraigned in Santa Cruz County Superior Court on Wednesday, according to court records.
Hayes, originally from Dearborn, Michigan, was married for 17 years to wife Denise and together they had five children, according to his obituary.
He worked in the auto industry before senior roles at Apple and Google.
Must be the stress of facing a charge of manslaughter for killing the guy.
Men who have money can buy kinky sex in any city but it's not always safe, especially if drugs are involved. Not for them, and not for paid playmates.
In the mid-90's I spent a week on an engagement in Dallas, Tx, and while I was there I happened to encounter a professional call girl in the bar of an expensive hotel on a Sunday evening. She had been upstairs to visit one of her regular customers, but apparently he was knackered, so she had a little time to kill. Because we were the only two in the bar, we got to talking.
She was very honest about her profession, had a 10-year-old son that she supported, and after I said I wasn't a potential client, we just talked for a while. She told me a quite amazing story, but I believed every word.
She told me that her sister had been in a similar line of work in the San Francisco bay area as a dominatrix, but she died from taking ibuprofen (Tylenol) along with alcohol, as in a couple of beers.
She regretted not keeping her sister's 'little black book' of client names, because she said that the roster was a rather impressive list of people, mostly men of course, whom her sister served in her professional work.