Shared Bandwidth Mangement for "IP Group"

Dear Friend,
I am using a LAN. Where I have 60-70 users.
IP Policy as like: 192.168.2.0/24

I want to apply bandwidth policy for some specific IP like 192.168.2.25-32. Where they will get 1 Mb bandwidth. They will share equal bandwidth when busy. When single user login he will get highest 256 Kb.

How to create this policy?

Use Queue

I know I have to use QUEUE, PCQ.
I have already tried. But not working. May be I did not follow the accurate steps.
So I need to know step by step guideline. Or any tutorial