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Google for this "nvc + info_3190.html" and the site at NVC explains all u need for processing IV.

If I recall things correctly, you only need to count the individuals that you sponsored that've already become an immigrant. Since, u r filing for ur parents and they r not yet immigrant, it'll only be 4 for both forms for your mom and dad.

I don't know about sons, but as for the parents, you can only pay for one AOS fee and it'll be applied to both parents. If you pay online, you'll see that as soon as you pay for one of your parent, the other also shows as paid "based on the related case".