Paying out member - is this a fair income (loss) allocation?

Husband & wife are closing SMSF. At the start of the year their balances are very similar. No income, just expenses - principally insurance premiums on his account (2/3 of expenses) and the rest is accrued for final accounting & audit. Result is a loss for the year.
Because the insurance premiums reduce his account balance, the wife is stuck with the much greater share of accounting & audit fee, so her balance ends up far less than his.
Is this fair in this case? Should I adjust the allocation manually?

How much is the percentage split has the the accounting fee been allocated to the Wife?

From memory it was about 85% … I’ve adjusted it manually based on opening balance as that seemed more reasonable.