best way to setup Queue

I have small network (50 users) and MT 750G.
On MT i run DHCP server and all users get ip from MT DHCP.
I have Internet connection speed 4Mb/4Mb with static IP (fiber optic cable in media converter and from media converter UTP cable in eth0 on MT).
What is best way to limit bandwidth on users (p2p, torrents, youtube and all this crap for 1 group of users).
group 1 - Managers - max internet speed (10 users)
group 2 - Heavy users - max interent speed - 2M (5 users)
group 3 - rest of users - if they start to download torrent, music, video or p2p limit his internet to 64k.

Thanks

In my opinion Connection Rate is the best approach to the problem:
http://wiki.mikrotik.com/wiki/Connection_Rate

Since you are using DHCP server to give IP-s to your LAN, you should be careful
that the PC-s will always get the same IP by making the DHCP leases static.

Toni