Dirk is right, it all depends on the R functions that you are calling; the overhead of the OpenCPU architecture should be quite minimal. OpenCPU itself will run on a small server, but as we all know some functionality in R requires much more memory/cpu than others.
If you really want to know how much resources are needed just to run opencpu you could do some benchmarking. As you noted, prefork is used to branch sessions of the main process, so in most cases the copy-on-write principle of forking should make it pretty cheap.
Also there is some other stuff that you can tweak; e.g. preloading of frequently used packages.