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Let R = Remaining acres to build.
Let G = Government BPT bonus or penalty.

Ideal BPT = sqrt(RG/4)

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Dict government bonus is 0.7

The answer is 60 BPT Which is roughly 320 CS you can live on 60 and still do well but really what's the extra CS if you're cashing or farming

Its OK if you are farming, but you lose the 20% cashing bonus if you are building CS's.

This true which is why you get your CS up before attacking anyone, they make good returns with there bonus to ghost acres so they need to spy and grab less people to get the same land goals.