You will need

26in Chest - 2 Balls
28in Chest - 3 Balls
30in Chest - 3 Balls
32in Chest - 4 Balls
34in Chest - 4 Balls
36in Chest - 5 Balls
38in Chest - 5 Balls
40in Chest - 6 Balls
42in Chest - 6 Balls
44in Chest - 7 Balls 

4mm and 4.5mm Needles