Angels Relying on Bonus Coverage : Baseball: Contracts are loaded with incentives, forcing the team to keep a close eye on statistics, achievements.

The Angels, who determined they must draw about 2.2-million fans to break even financially, might be paying closer attention to their players’ individual performances this season than rotisserie league zealots.

The Angels have a deluge of incentives and award bonuses in their player contracts that could create a great flux in the total payroll.

They have bonuses for everything from being rookie of the year to the World Series MVP, and incentives ranging from pitching in an inning to staying off the disabled list.

The following are perhaps the most unusual incentives the Angels are providing this season:

--Designated hitter Chili Davis: He can earn $605,000 simply for making 500 plate appearances, a total he has reached in all but one of his 12 major league seasons. Of course, the fact Davis can make $3 million this season is the principal reason he’s available in trade talks.

--Starter Frank Tanana appears to be a bargain at a base salary of $200,000, but he will earn $38,000 for every start he makes beginning with his seventh. The Angels might use that to their advantage by trading or releasing him when Joe Magrane is scheduled to return in May.

--Bo Jackson is guaranteed $300,000, but he’ll be paid $1 million if he’s on the opening day roster. He also will be paid $200,000 for every 10 games he appears beginning with the 80th.

--Magrane is being paid a base salary of $1.5 million, but he’s eligible to earn an additional $500,000 by making 20 starts and another $1 million for 30 starts. If he makes 30 starts each of the next three seasons--regardless of his performance--he will earn a cool $9.3 million.

--Starter John Dopson is guaranteed a low base of $400,000, but if he remains in the rotation the entire season, he could earn an additional $346,408. He will be paid $4,054 for every inning pitched from 150 to 187, and $5,062 for every inning pitched from 188 to 225.

--Reliever Craig Lefferts has the opportunity to dwarf his $400,000 guarantee with $900,000 worth of incentives. He will be paid $75,000 for every five games beginning with his 40th, and $100,000 every five games beginning with his 45th appearance.

--Reliever Bob Patterson may have been a non-roster invitee, but he’s guaranteed $600,000. He also is eligible to earn an extra $500,000, receiving $50,000 for every fifth game beginning with the 30th, and $75,000 every fifth game beginning with the 50th.

--Outfielder Dwight Smith signed for $700,000, but if he plays as much as anticipated, he’ll earn an additional $257,160. Smith receives $4,286 for every appearance from the 60th game to the 130th.

‘94 Angel Salaries

Star pitchers Chuck Finley and Mark Langston will be the highest-paid Angels this season, each making in excess of $3 million:

Brian Anderson: $120,000

Mike Brumley: $150,000

Mike Butcher : $150,000

Rod Correia: $125,000

Chad Curtis: $600,000

Chili Davis: $2,400,000

Gary DiSarcina: $400,000

John Dopson: $400,000

Damion Easley: $170,000

Jim Edmonds: $117,000

Chuck Finley: $3,500,000

Kevin Flora: $110,000

Joe Grahe: $925,000

Lee Guetterman: $200,000

Hilly Hathaway: $117,500

Mark Holzemer: $112,500

Bo Jackson: $1,000,000

Pete Janicki: $155,000

Mark Langston: $3,250,000

Craig Lefferts: $400,000

Phil Leftwich: $140,000

Scott Lewis: $150,000

Torey Lovullo: $165,000

Joe Magrane: $1,500,000

Greg Myers: $700,000

Spike Owen: $1,000,000

Bob Patterson: $600,000

Eduardo Perez: $135,000

Troy Percival: $109,000

Tim Salmon: $600,000

Dwight Smith: $700,000

J.T. Snow: $200,000

Russ Springer: $120,000

Mark Sweeney: $111,000

Paul Swingle: $110,000

Frank Tanana: $200,000

Chris Turner: $125,000

Julio Valera: $175,000

Ron Watson: $109,000

Sources--Major League Players Assn., Player Relations Committee.