I'm measuring my 6/qt rack i built last fall and out of one sheet(I'm almost positive I didn't use scrap from a second sheet) I was able to make a rack holding 3 tubs per shelf and 7 shelves for a total of 21 tubs.
Each shelf is 24 x 13 1/4 and sides are 39 x 13 1/4.
I recomend you use a thin piece of cardboard for a spacer between each tub and shelf to allow for easy sliding, premark everything and predrill before assembling. If you want the top to be flush with the sides, add an extra 1.5" to the length. The size I mentioned uses sterilite brand tubs and has about 1/4" wiggle room side to side for tubs. It does however only give you about 3/4" raise off the ground. I chose to add Castor's to the bottom so it was easier to move for cleaning behind and under. I put a 1/2" piece of MDF for the rear of the rack with beat tape hooked directly to the back. This helps trap heat and even with only using 3" heat tape per verticle colum, the temps were perfect in a room with a low ambiant temperature. Hope this helps.