The configuration depends on :
1. Number of users
2. Amount of querying that happens
3. Amount of dataloads that happen
4. Performance expected from the DEV system.
If you want a proper sizing of the DEV system - then you can go in for a quicksizer for the same - but then usually DEV systems are underpowered because they are not meant to be used for productive purposes but more for development.
However you can try out quicksizer in
service.sap.com/quicksizer
Arun
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