Coding should have significantly less since all the work is done for them in RenPy.
They shouldn't even have marketing or merchandise in mind when the game isn't even finished. Put all that money towards your workers.
I'd make it:
5% to programming
15% to writing
15% to art and music
65% to your stolen assets
I know it's a VN and there's lots of text, but when all the text is about gender validation, they're doing a shit job.
For art, we all been knew those backgrounds are stolen, and recently found out some art was traced. Y'all don't deserve shit either.