The rest of the memory is being used for the OS.
Program uses 64 MB RAM memory.
64-47.25=16.75MB (reserve for hardware buffer).
In use: for programs in use + OS kernel + driver + all windows since the phone was turned on.
Storage uses 128 MB ROM memory.
128-30.71=97.29MB (reserve for Windows Mobile OS).
In use: for all the things you downloaded or installed.