Martinez on Fellaini and Baines from Football Focus
"Those bids were rejected out of hand as derisory and insulting," said director of communications Alan Myers.
The offers came late last week and Myers added: "The club did not make public these details as it was vital Roberto Martinez's preparations for the opening game of the Premier League season were not disrupted in any way."
United's offer for Belgium midfielder Fellaini has caused particular frustration at Everton as Moyes was manager when the expired release clause was inserted into the 25-year-old's contract.
Everton's new manager Roberto Martinez expressed his delight when the Fellaini deadline had passed - so to receive an offer well below that figure from the man he succeeded will not impress owner Bill Kenwright.
While it remains to be seen whether United will return with improved offers, they may now find Everton's mood more entrenched.
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