You will need

Long Sleeved Shrug
24/26in Chest - 5 Balls
28/30in Chest - 7 Balls
32/34in Chest - 9 Balls
36/38in Chest - 10 Balls
40/42in Chest - 12 Balls
44/46in Chest - 15 Balls

Sleeveless Shrug
24/26in Chest - 3 Balls
28/30in Chest - 4 Balls
32/34in Chest - 5 Balls
36/38in Chest - 7 Balls
40/42in Chest - 9 Balls
44/46in Chest - 12 Balls

10mm Needles
1 Button for Sleeveless Shrug