mikrotik 1100ahx2 CPU utilization high

We are using MikroTik for bandwidth manager for long time. Recently we are implementing MikroTik mikrotik 1100ahx2 in our network. Basically we do with mikroTik these function:

1.Bandwidth shaping
2.Firewall
3.Static Route

But we have sensed that mikrotik 1100ahx2 model is going to high CPU utilization specially when bandwidth utilization goes high. For Shaping 50Mbps bandwidth (109 Queue + 240 firewall rules) CPU usage go to 45% to 55% .
My question is how much bandwidth mikrotik 1100ahx2 could be handle? And how I could optimized CPU utilization? For 50Mbps to 80Mbps bandwidth shaping how much CPU utilization should be?

240 firewall rules? That is A LOT. Optimize your firewall.

How are the queues set up? Tree or Simple?
How many top level queues, how many childs etc.?

Firewall is only in forward chain and Queue type is simple queue. There is no tree or top level queue.

If the queues are all simple queues with no single top level parent, then that is fine.

But you really should optimize your firewall, 240 rules in the forward chain is a lot, and processing that is I would guess why you see such high CPU usage.
Use jumps with custom chains, and optimize it, and you should see CPU usage go down a lot.