The Payroll is for 25 guys. Not every guy on the 40 man makes 440k... Those guys that have under a year of service in the majors make $67,300 or guys that have no ML service time, they make $33,700. So, for this sake, we are looking at a 25 man total.
If you are on the 40 man roster, it varies based on your experience, but all of them are making more than that. And considering the team carries a number of minor league free agents that make 400k plus, it's fair to assume them in the totals.
Just about every one of those guys has been called up to the big leagues now, or had their contract purchased in November, so each of them are making more than than $33,700 minimum.
You need to account them when considering the big league player payroll. Guys like Bryan Aug made over 400k last year as a free agent. It's safe to assume the payroll is closer to the 103 million than the 93 million that you had. At least include Zach Cox, who is making 750k this year.