United want big returns for their squad players, with Everton target Chris Smalling valued at £25m.
Old Trafford chiefs want £14m for Matteo Darmian and Daley Blind respectively, £27m for Andre Herrera and £28m for Luke Shaw.
Should United manage to sell all those players for the prices they want, Mourinho would have around £250m.
And there will be room on the wage bill with Ibrahimovic gone and Marouane Fellaini set to join him.
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Man Utd news: Luke Shaw could be on his way out
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A United source told The Sun: “The club want some big returns for some of the fringe players this summer with a big clear-out planned.
“They want money back for a lot of the players and to make cash on others. Jose is still being told he needs to raise significant funds.
“They are freeing up wiggle room on wages with Zlatan Ibrahimovic and Marouane Fellaini both out and going out the door.
“There's about £130m in the kitty before any others fees are recouped, which sounds a lot, but not in the current market.”