Probably dreaming but this is how I'd like to see us start next season:
Hart
Denayer Laporte (£35m) Otamendi Sandro (£35m)
Pogba (£65m) Gundogan (£28m) Dinho
De Brunye Aguero Sterling
Rest of Squad: New GK (£10m) Kompany, Zab, Silva, Weigl (£25m) Nacho, Sane (£32m) Clichy, Garcia, Tosin, Roberts, Delph, Navas
Out: Yaya (£12m) Fernando (£8m) Sagna (free) Willy (£5m), Mangala (£22m) Nasri (£15m) Demi (free), Kolorov (£10m)
Total Spend: £230m - £72m = £158m
I think the incoming players, whoever they are, will cost City an average of £10m more per player than your estimates.
I also think quite a few of the outgoing players will leave on loan deals. I don't think it will be easy to sign so many players and I expect many of the deals will drag on into August. We cant offload players in bulk until we are sure that we have the replacements on board. I think the club will look to move on Yaya fairly quickly, Demichelis is obviously going, but the rest will have to wait until we've got the replacements. Which will make it difficult to complete permanent deals, especially given the wages some are on.