"The number of penalty kicks they get, 21 in the last year or something like that," said Ferguson.
"If we got that number of penalty kicks there'd be an inquiry in the House of Commons. There'd be a protest."
Mancini, though, pointed out that United have been awarded the same number of penalties in exactly the same time period. The Italian believes the comments were simply created by Ferguson to add to tensions ahead of the derby.
"I think four or five times in the last 10 games [last season] and then [Ferguson] didn't say anything, but this can happen.
"Fergie is clever for this. I think in the last 15 years there have been some penalties for them. Not a lot, but two or three in the last 15 years," he joked.
"I remember very well last year. When Young was swimming in the ... " he said, gesturing like a swimmer diving into the water.
FYI - They've had 5 given [Man Utd], which is more than any other team. They've had 0 given against them, less than any other team.