Dude, reserves are exactly what they are, RESERVES. You don't don't count them in operational scenario considering that neither you nor I have any idea about the rate of attrition which is very less in artillery.Even if you take one brigade per division, each brigade with nine batteries, you are counting 54 guns. What about reserves. If you are fighting the Chinese, you must look at your reserves very carefully. You need to prepare for heavy attrition.
My estimate is also based on one brigade per division. However I took 10 soldiers per gun, and 1500 fighting men per brigade.
Where the hell are you pulling these figures from?
A brigade in IA usually consists of minimum three battalions which in infantry means ~ 3000 troops.
10 soldiers per gun. So according to you there should be more howitzers in support than the machine guns. Bravo mate.