Lead Programmer (will also deal with engine issues)
Lead Artist
Producer
Subtotal: $220,000
3 Programmers (in the scripting language)
5 Artists (skilled in 2D animation)
Subtotal: $480,000
Testing
Subtotal: $30,000
Other expenses that will be contracted out:
Script
Music
Sound
Voice talent (non-union)
Voice recording
Subtotal: $60,000
For "wall to wall" voice and a full soundtrack, Script, Music, Sound, Talent, and Voice Recording is a fantasy if you want the subcontracted voice acting (and just as importantly the script itself) to be of any quality at all.
On a small project like this the Lead Artist and/or Programmer could also function as the producer, saving not-insignificant scratch. 60k/average for each artist and each scripting language programmer is probably on the high side in the real world, especially at the moment. This category could be $400k or $350k and still work.
It's interesting, but it makes a LOT of assumptions and arrives at some wrong conclusions. I personally believe that the right 2D point'n'click would sell just fine. It's about the content and production values. 3D is no guarantee of success in any genre. (See: Prince of Persia) .