I had a coworker that used to say that when you have more managers than toilets, something is clearly wrong. It was a rule of thumb in his experience..
1. Do project managers, product managers, etc. count, or only real managers with teams reporting to them?
2. Do urinals count, or only real sit-down toilets?
/s
Of course that doesn't always mean more people going at the same time as some people don't like urinating so close to someone else so the second spot goes unused, and some of us prefer to sit for a no.1 anyway unless in a rush.