Wu had an interview that I now can't find with a general break-down, but the TL;DR is that she paid for like five people to have ridiculously in-depth training for Unreal. From scratch. This accounts for almost half of Rev60's initial $325,000 Budget. The rest included the price of a celebrity voice-cast, shitloads of promo time with Wu's buddies, and constantly rotating in and out employees as the Wus abused them to the breaking point (source: Emma Clarkson). The remaining 75 grand came from miscellaneous shit as the project dragged for four years.
It's the Foodfight! of games, development-wise.