For each God+ you need 24 frags, which means that for a BLB God+, you need 144 frags, or 120 if you use the free one you get for clearing hard stage.
For SP, you need 60 frags each, meaning that you need 360 frags for a BLB SP, or 336 frags if using the free God+.
If a crazy soul wants to do both, he/she will need 504 frags in total, or 480 if using the free one.
Now I have to rest because all this math drained all my energy.
Edit: Seems @ASH got to the same numbers as myself so my math skills aren't as rusty as I thought they were.