You will probably want to split a 100ml pack into 4.
From this, I usually turn 30 odd ml (25 billion cells) (the extra comes from the nutrient pouch I think) into a 200ml starter (making 50 billion?), then into a 1.4-1.6 L starter to get a pitch of 250 billion to 300 billion for a 25 L batch at my average gravity.
It is also common for me to grow 25 billion into 50 billion, then split and grow 2 steps again for the two 25L batches (50L) I usually produce and pitch together. Edit: this way you get 8 25L batches from a single pack of liquid yeast, with little risk of yeast mutation problems.
2nd edit: When you finish the steps, let the yeast settle out so you can pour off the excess used starter wort - especially if it is oxidized e.g. on a stirplate.
So, 50 odd ml tubes are pretty good, especially for separating a 1st step starter into 2 for commencing growing a double yeast batch.
BTW, I reuse my tubes, Disan clean and then starsan sterilize.
I use the Brewers Friend pitch rate calculator to work out the maths.