Project Planning and Estimation
There's no boilerplate answer to your question, because planning and estimation are processes which vary widely between organizations and implementations. However, regardless of your methodology, there are some basics that you need to educate yourself about.
Identify resources.
Figure out who is going to be performing the activities in your project plan, what equipment will be needed, and so forth.
Ask task performers for estimates.
Depending on your methodology, this may take the form of time estimates, story point estimates, or cost estimates. Whatever metric you're using, you apply it to your work breakdown structure to build an estimated timeline.
Identify target dates.
Using your estimated timeline and your management targets, you define target dates for specific things. This may take the form of a milestone, critical path node, or release date depending on your methodology.
Ultimately, the basis of your calculations will be your team's past performance on similar tasks, or educated guesses about the level of time or effort required for each planned task. Ideal man-hours are exactly that: an ideal. How many real or ideal man-hours required for any given task will vary widely, which is why detailed estimation of clearly-identified tasks is a necessary part of the process.
Estimation Exercises
Every methodology generally has its own set of tools for performing estimation. Scrum teams generally use some variant of Planning Poker to generate consensus estimates for defined units of work (generally called "user stories"), but there are certainly plenty of alternative methodologies.
Pick whichever estimation exercise gets you the most organizational buy-in. Just remember to remind people that estimates are not iron-clad guarantees. That will save you a lot of trouble down the road.