As of Monday, here is where the Dolphins are allocating their resources:
How the Dolphins spend their money
Position Percent of cap
Quarterback 6.8
Running back 4.84
Receivers 21.77
Tight ends 2.58
Offensive line 12.33
Defensive line 18.23
Linebacker 14.33
Secondary 15.35
Specialists 3.77
*Courtesy of Roster Management System
The Dolphins are currently spending 48.32 percent of their cap room on offense, 47.91 percent on defense and 3.77 percent on special teams. That is a very good balance, although some positions (receiver, defensive line) are clearly more expensive than others (tight ends, running backs).
http://espn.go.com/blog/miami-dolphins/post/_/id/8460/where-dolphins-spend-their-cap-room