Marlon, your calculation assumes that all computers are using 32Kb continuously whilst connected to the internet. IN fact they are using the 32Kb or more for only relatively short durations (sometimes only seconds)usually during upload/download. Down loads are usually bigger files. To calculate the maximum number you need to know the average time they are downloading data and divide this into 1 hour or find the average download file size (in bits) and divide into 2M x 3600 (bits per hour).
These calcs wil more closely approximate the max number of PC’s to connect.