This is a depends question.
It comes down to the type of calling your organisation does and what servcie level expetations there are for the users.
What happens when a user tries to start a confernece and there are no more ports left ?
If you run TMS you cna run reports on the number of calls that are point to point as opposed to point to multipoint and this will give you a break down of the numbers of multiste conferences currently taking place. If you have TMS analyticis you could also use it to work out your peak MCU usage.
It may also be worth talking to your voice team as they would have gone through this calcualatio for voice lines and and voice conferenicng ports.
The voice world uses erlangs to plan capacity http://en.wikipedia.org/wiki/Erlang_%28unit%29
Remember you will also need a VCS Call licence for each bridge port aswell