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Do a search on IT staffing ratios. You'll find lots of hits.
Most of my clients had a support staffing ratio of approximately 1:33.
The smaller businesses had higher ratios.
That does not include any development staff.
That said, times change and staffing levels are tighter today than when I was consulting with management.
The best thing to do is quantify and compare service level goals against actual results using your help desk logs.
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