I’m not sure what you are asking, and if it is what I think it is, it’s hard to calculate with so many variables involved, including how many contributing min wage guys we have and what positions they play.
I think cots has 40 man roster players plus medical benefits at about $18.3M not 20.9.
In general, I’d think something like this:
20 for meds and misc players
80 SPers 6+ pitchers
20 RPers 7+ pitchers
90 everyday players 13 players