[Interest] Licensing questions for iOS and Android

[Vyacheslav Lanovets]

I hope to hear expert opinions on the following.

Let's say the company has 10 developers who develop a Mobile app for
consumer phones.

2 persons use *Mac* to make the app work on iOS (static linking!).
Another 2 persons work from PCs on supporting Android specifics
(shared linking).
All 10 have primary PC with Microsoft Visual Studio for regular
development because it is faster.
Also there is 2 build machines:
1 PC for generating Android builds.
1 Mac for generating iOS builds.

So, how many licenses should the company pay for?
13 licenses (~40000 euro a year)? Or 12? Or 10? Or just for 3 Macs? Or
maybe only for 2 developer Macs?

Has anyone investigated the case with the legals?
Opinions?