That's an interesting figure! In my experience the floor was a bit more expensive, I've been redoing the floors to tile. Hopefully it pays off in the long run!
I don't agree with those percentages. These figures are "averages" which means they fluctuate from kitchen to kitchen. Also, percentages change depending on total costs. There is a difference in cost of cabs/counters/install on a $10k kitchen than a $20k+ kitchen. The biggest question I have is: Why do you need to break down a kitchen remodel into percentages anyways? What is the benefit? Total budget and staying inside your budget is what is important. You also need to know what your competition (the sold and active comparables) has in their kitchens. Meeting or slightly exceeding what they have is important to bringing the highest sold price to you. Kitchens are the best return on investment for flips, having a killer kitchen with good flow and usability will create the wow factor and have buyers foaming at the mouth. That is not accomplished by determining you spent x% on the appliances.
#3 Managing Your Property Contributor
I'd go out and price what you want and go from there.