The two most expensive purchases of the current transfer window will be on show at Villa Park tomorrow when City visit Aston Villa.
It will allow a direct comparison between the Blues' £27million new-boy Edin Dzeko, and Darren Bent, who could cost Villa £24million following his shock switch from Sunderland.
"I am happy Aston Villa spent that money on Bent. It shows that it is not just Manchester City doing it," Mancini smiled.
"When you want to take a player in January, you must pay more than at the end of the season.
"I don't know how much Aston Villa have paid for Darren Bent and I don't know if we paid the right money for Edin Dzeko. But Bent and Dzeko were on the market. Real Madrid are looking for a striker now and they can spend money. But it is difficult."