I happened to be browsing today and ran across this Kitchen Budget Calculator from AK Complete Home Renovations in Atlanta, GA.
I just had to link to it to share with you.
It's an Excel Spreadsheet.
All you do is substitute either your home's current value or your total desired budget in one of the GREEN BOXES. Viola! All of the categories that you will be spending money on automatically allocate and you have your budget for each category.
A great way to see why a $60K budget doesn't allow for $25K in cabinets. Of course this calculator is designed to work well in the Atlanta, GA market. It might require a bit of tweaking for other areas of the country. Nonetheless it is a good exercise to perform when you are just starting out in planning your remodel.
Peggy