If my calculation is right 117 VIT will give u raw 700 matk with strugg up. CRT as 4th stat if u want to increase ur s.burst rate with ur passive available at lv 180 Since u still far from lv 300 to get zeo, try to take advantage on elemental. Like imperial Maxing DEX is good as it reduce ur cast and reduce ur delay also give small MATK. Maxing INT can be done later. New skill is available at every 20 lvl from 140 (160/180/200 n go on). Check on google With better -cast% and -s.delay, u can spam more skills over a time also more chance to put ailments or s.burst over a time. Btw i nvr play hw or any matk class in iruna. This is just my opinion. Feels free to correct me ノ(..・ω・..)ノ
Do you have any problem on grinding? I recently just made a new high wizard, I have more VIT than you and I feel squishy on megaroche. If you have money, try to refine Weapon for damage, arm and add for survival.
Abis for HW are ☆Spellburst and ☆Fluency. If you love solo play, save any ☆MP Cost from raids cause you'll be using it after you get Zero Ray.
What I do is put MPC5 on acc, SB5 on Spec, SB4 on Rod, SB3 on Add, SB2 on Arm. I don't play Imperial Ray often, so I haven't thought about abis for Imperial Ray spam. I have Fluency5 Rod and Fluency4 add tho.