see MIL HDBK 5 or AR-MMPDS-01 (chapter 9). a relevant quote ...
"For example, assume that available data for a relatively new alloy comprise 50 observations of TUS
in the specified testing direction. This sample is not considered large enough to determine the distribution
form and reliable estimates of population mean and standard deviation. Since only direct computation is
permitted in this instance, determination of T99 and T90 values must be postponed until a larger sample is
available. However, these properties may be considered for presentation on the S basis at the discretion of
the MMPDS Coordination Group, contingent on availability of an acceptable procurement specification for
the material.
If the number of observations increases to 100, this quantity may be adequate to allow determination
of T99 and T90 values, provided data can be described by a Pearson Type III (gamma) (subsequently referred
to as simply “Pearson”) or Weibull distribution. If the distribution cannot be described parametrically, at least
299 observations are required so that computation can proceed without knowledge of the distributional form.
If the above example involved observations of SUS instead of TUS, the same criteria would apply
for direct computation. However, Fsu could be determined by indirect computation with as few as ten paired
observations of SUS and TUS (representing at least ten lots and three heats), provided Ftu has been
established."
this seems to support your thought about 100 samples.
Just to clarify the difference between A- and B-basis ...
"A-Basis.—The lower of either a statistically calculated number, or the specification minimum (S-basis).
The statistically calculated number indicates that at least 99 percent of the population of values is expected
to equal or exceed the A-basis mechanical design property, with a confidence of 95 percent.
...
B-Basis.—At least 90 percent of the population of values is expected to equal or exceed the B-basis
mechanical property allowable, with a confidence of 95 percent."
btw, i always remember that we (at whichever company i was with) never wanted to undertake characterising material properties, 'cause it was too intensive.
good luck