Copied from baseball prospectus.com. The article is much longer, so I think I am within my rights to post this much. If I am wrong, someone please set me straight. The Marginal Payroll/Marginal Wins (MP/MW) system evaluates the efficiency of a club's front office by comparing its payroll and record to the performance it could expect to attain by fielding a roster of replacement-level players, all of whom are paid the major league minimum salary. The formula is: (club payroll - (28 x major league minimum) / ((winning percentage - .300) x 162) How do the clubs break down in terms of spending per marginal win? One might think that the Yankees would own this category, but another club beat the Yankees handily in this department. The underachieving Chicago Cubs take the award for spending the most per win this season at a whopping $4,900,488 per marginal win. The Yankees, by comparison, pulled in at $3,832,791. By division, the least and most efficient clubs break down as follows. AL East Club Marginal Wins Cost per Marginal Win Least Efficient Yankees 48.4 $3,832,791 Most Efficient Blue Jays 38.4 $1,634,349 AL Central Club Marginal Wins Cost per Marginal Win Least Efficient Royals 13.4 $2,846,119 Most Efficient Twins 47.4 $1,144,304 AL West Club Marginal Wins Cost per Marginal Win Least Efficient Mariners 29.4 $2,680,402 Most Efficient A's 44.4 $1,195,655 NL East Club Marginal Wins Cost per Marginal Win Least Efficient Braves 30.4 $2,664,503 Most Efficient Marlins 29.4 $198,724 NL Central Club Marginal Wins Cost per Marginal Win Least Efficient Cubs 17.4 $4,900,488 Most Efficient Reds 31.4 $1,648,201 NL West Club Marginal Wins Cost per Marginal Win Least Efficient Giants 27.7 $2,920,593 Most Efficient Padres 39.4 $1,541,628