First and foremost, I am a raiding balance druid on my main
Mandragal. I will not say that my gear is the basis for starting to raid with a balance druid as some of what I have does not drop until raiding. However, I believe that the spec I have is almost optimal for raiding. There may be a way to move the points around for better benifit but the build is all about mana efficiency.
As to base stats for starting into Kara: 7500 mana, 7500 health, +500 spell damage, 80 mp5 while casting. This would be a rough guess and all of this before any buffs. The moonkin armor does not matter much lest they are stupid and pull agro. I myself have strived to setup a full leather moonkin set as opposed to the cloth that most boomkins go for.
P.S. No Moonkin druid should ever be wearing the Heavy Clefthoof set if they are in their damage gear. That is just not right.