Counting the Bills: Quarterbacks

With the offseason winding down, the Buffalo Bills' roster-building process is essentially complete. In the coming days, we will take a look at the economics of the roster.

The Bills have just under $8 million in remaining salary-cap space. How is that money distributed across positions? Who is overpaid? Who is underpaid?

We will try to answer some of those questions and more, starting with the quarterbacks:

Position: Quarterback

Total cap value: $3,891,052

Compared to NFL average: 69 percent less

NFL positional rank: 30th

Portion of Bills' total cap number: 2.8 percent

2014 cap numbers:

EJ Manuel: $2.019 million (19th on Bills, 36th among NFL quarterbacks)

Dennis Dixon: $730,000 (Bills: tied for 35th; NFL: 57th)

Thad Lewis: $645,000 (Bills: tied for 42nd; NFL: tied for 62nd)

Jeff Tuel: $496,666 (Bills: 58th; NFL: 91st)

Average per year:

Manuel: $2.221 million (22nd on Bills, 37th among NFL quarterbacks)

Dixon: $737,500 (Bills: tied for 35th; NFL: 61st)

Lewis: $600,000 (Bills: 47th; NFL: tied for 83rd)

Tuel: $496,667 (Bills: 76th; NFL: 115th)

Most overpaid: None. Quarterbacks account for just a sliver of the Bills' total spending, so it's tough to say any player at this position is making more than he should. Only two teams spend less than the Bills at quarterback: the Cleveland Browns and Seattle Seahawks. The Browns, like the Bills, have made an investment at the position but haven't found a franchise quarterback to reward with a contract yet. The Seahawks, on the other hand, have Russell Wilson. He will soon get his payday and the Seahawks will no longer be at the bottom of this list. The Bills would love to follow suit.

Most underpaid: Lewis. There wasn't much of a gap between his play and Manuel's play last season. Lewis is making the NFL minimum salary but won two games for the Bills last season. For comparison, Matt Flynn started two games for the Green Bay Packers between 2010 and 2011 -- winning one -- and received $10 million guaranteed from the Seahawks the next offseason. It would be silly for any team to give Lewis that sort of money, but if he pinch-hits for Manuel this season and hits a home run, he will be underpaid.