I suck at math, and it's been a long weekend....
60 rats a month, is about 8-10 litters of rats. So I think you would need "about" 10 females? The number of males depends on if you rotate males, or set harems... etc. But I could be off. There's some much smarter folks on here that have production down to a science, and I'm certain they'll be along to correct my faulty math skills.
My advice is definitely get a rack. You can keep all your rats in a single rack, without all the various tanks everywhere, trying to clean tanks, and junk.