49ers have NFL’s most expensive offense

San Francisco 49ers quarterback Jimmy Garoppolo (10) throws a pass over Houston Texans inside linebacker Zach Cunningham (41) during the fourth quarter of an NFL football game at NRG Stadium on Sunday, Dec. 10, 2017, in Houston. ( Brett Coomer / Houston Chronicle ) less San Francisco 49ers quarterback Jimmy Garoppolo (10) throws a pass over Houston Texans inside linebacker Zach Cunningham (41) during the fourth quarter of an NFL football game at NRG Stadium on Sunday, Dec. 10, ... more Photo: Brett Coomer / Houston Chronicle Photo: Brett Coomer / Houston Chronicle Image 1 of / 3 Caption Close 49ers have NFL’s most expensive offense 1 / 3 Back to Gallery

It’s mid-May, but the 49ers lead the NFL in one category: most expensive offense.

At least, that is, by one measurement.

The 49ers have committed an NFL-high $120.4 million of their salary cap dollars in 2018 to offensive players, according to Spotrac.com. In addition, 60.7 percent of their 2018 cap is devoted to offense, which ranks fourth in the NFL.

And this is before they’ve signed their first-round pick, offensive tackle Mike McGlinchey, who is expected to count $3.36 million against this year’s cap.

The 49ers’ rankings, of course, have plenty to do with the front-loaded $137.5 million deal given to quarterback Jimmy Garoppolo, who will count an NFL-high $37 million against the cap this season. However, it also has something to do with the investments they made after signing Garoppolo in February.

Swimming in 2018 cap space, the 49ers also signed center Weston Richburg and running back Jerrick McKinnon to lucrative front-loaded deals, before giving a raise to left tackle Joe Staley.

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As a result, the 49ers will have five players whose salary cap hit this season is among the top 80 in the NFL among offensive players: Garoppolo, Staley ($10.89 million, 49th in NFL); McKinnon ($10.5 million, T56th); Richburg ($9.26 million, 76th) and wide receiver Pierre Garcon ($9.25 million, 77th).

The influx of cash comes a year after the 49ers made a massive investment in offensive-minded head coach Kyle Shanahan, who quickly made a mark: In 2017, the 49ers went from 31st to 12th in the NFL in total offense, their second-highest ranking in 14 seasons.

Now, they appear poised to take the next step and join the NFL’s elite offenses.

If they do, they can say this: It was money well spent.

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Offensive spending by 2018 cap dollars:

1. 49ers, $120.4 million

2. Raiders, $117.8 million

3. Falcons, $111.7 million

4. Saints, $105.9 million

5. Steelers, $100.1 million

6. Chargers, $96.3 million

7. Buccaneers, $95.8 million

8. Packers, $92.1 million

9. Colts, $91.4 million

10. Washington, $90.6 million

Source: Spotrac.com

Twitter: @Eric_Branch