If my math is correct, 25+19+19+19=82; OL=18, RB=7, QB=4,WR-8/TE-6=14 for 43 on offense; DL=22, LB=8 and DB=18=48 on Defense. 43+48=91+3 PK/P/Snapper (Samaha/Doman/Wagner/Tarr/Zvada/etc.). Some of the 5th and 6th Year Players may not need to be counted towards the 85 since they may be in Grad School, and eligible for other academic funding; many of the kickers/punters/snappers have alternative scholarship funding like most schools due to donor monies available. This is also true with walk-ons who have earned scholarships. Another tidbit on scholarships, Zach Ludwig may not count as a football scholarship as his funding may also be done with baseball scholarship monies since he will be a varsity baseball player as well. Ditto with Brandon Mann who also earned a baseball scholarship.
There is a chance that some players won't return based on discussions between the players and coaches because eligibility for a redshirt year is a negotiation. Kickers, snappers and others may have other scholarship funding based on their preferred walk-on status when they came in. This may mean that snappers and others who began their Michigan Football careers as walk-ons may have other scholarship funding. Some players may go on medical due to injury issues that may prevent their playing time. Next, some players may be on scholarship funding in another sport (i.e. baseball). Finally, some players may not have much of a chance for playing time. It is also possible that a graduate student or a 6th year player may not count against the 85 total allowed. Teams may oversign by 3 because some players may leave, quit, transfer or become academically ineligible from February to September; if they aren't able to enroll in September, then they may enroll the following January. Remember, the roster is a "meritocracy." Who will enter the transfer portal in 2024? There are several possibilities of players who didn't receive much playing time in the past few seasons with little chance to play in 2023.
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