1. Enter concurrent calls
Use the highest realistic number of simultaneous active calls, not the number of extensions.
2. Enter per-call bitrate
Use the on-wire bitrate per call in kbps, including protocol overhead for the codec and packetization you expect.
3. Add headroom
Reserve capacity for bursts, call growth, and other small overheads.
4. Review the result
The main result is the estimated Mbps needed in each direction for the stated concurrent call load.