Oracle Processes and Sessions

Hi hopefully this is an easy question to answer

I have noticed that the parameters Processes and Sessions are set too low on our ECC6 system. However i am not sure by how much.

I know the values should be worked out by the following

(#ABAP work processes * 2) +

(#J2EE server processes * <max-connections> ) +

PARALLEL_MAX_SERVERS + 40

SESSIONS = 2 * PROCESSES

Our system is ABAP only so i dont need to count the J2ee section. However for the ABAP work processes, what i am confused about is if this should be just the central instance's work processes or should include the additional work processes from the application server connected to it?

e.g. i have a central instance with the DB on which has 21 WPs and an app server connected to it with 14 WPs. So should the first calculation be (21*2) or ((21+14)*2)

Can someone confirm?

Regards