Thanks guys for the helpful answer.
Surprisingly after looking at the Xangati Metric, I downgraded the vCPU to 1 but kept the RAM to 2.5 GB and so far no one has complaint about the performance. Knock on wood!
Next step probably lowering the RAM back to 2 GB yet for some users.
I also haven't tried the video testing like watching youtube, etc with 1 vCPU.
I guess it's one at a time change.
Maybe I also try VCOPS in the coming future.
I think VMware should include that for the current customer 
because it's very useful to be able to evaluate your environment and architect it accordingly.
ESXTOP is good but to be able to see the historical data is important.