Queue question

Can somebody tell which is the best way to do the following things:
Example

  • I have 40 users
  • 37 of them must have 32Kbps download and 128Kbps upload each
  • 2 of them must have higher priority and have 64Kbps upload and 128Kbps download each
  • 1 of them must have lower priority and have 64Kbps upload and 512Kbps download

The line is 256/1024

for 40 users, it is recommendable to configure pcq queue rule.
for 3 users, set different priorities.
http://www.mikrotik.com/docs/ros/2.9/root/queue
Do you think 256/1024 is enough for 40 users ?