Dortmund used to have a team-budget a bit higher than average. They now went from 34 to 40 millions because they will play champions league. They have to publish everything because they are a stock company.
So average might be 30 in 1. Bundesliga. Bayern should have the highest budget by far - a lot higher than 40 millions.
Dresden in 2. Bundesliga has a budget of 4,5 millions, FSV Frankfurt is just a little bit higher - only because they got a big home game against Eintracht.
Concerning the business seats - I will be offline some days so please contact directly
ticket@eintrachtfrankfurt.de
Alex