Memory limits for Tor process

From this topic: [tor-relays] relay memory leak?

Selection of 75% of total memory is a strange decision.
Tor easily exceeds 1.33 (1 / 0.75) of MaxMemInQueues.
My record is 3.5 GiB working set with MaxMemInQueues 1 GB.
For selecting of the best value for MaxMemInQueues it is better to know at least approximate formula for maximum total memory consumption of Tor process.