just to make it clear, in case it's not..
for example spirit, the stats you get by putting 40 skill points on the mastery bar:
120 int
60 dex
800 health
320 energy
120 int ÷ 4 = 30 (that's why there is a 30 next to int, see main post)
that means 120 int is equivalent to 30 stat points
same with dex, 60 ÷ 4 = 15
if you total everything, the 120 int, 60 dex, 800 hp, and 320 mana is equivalent to 73 stat points
so by putting 40 skill points on the spirit mastery bar, you got stats worth 73 stat points