I don't think that information has ever been released. It is extremely rare for "war plan" information to be released in general, especially from a time period that is recent-enough technologically to still be relevant today.

What we can say is that they only had about 2,500 strategic launchers (of all platforms — ICBMs, SLBMs, bombers) in the 1980s, loaded with about 10,000 warheads (see table 2 here). So one can ignore almost all of those warheads in the larger count (40k), which were either not "mated" to delivery vehicles, or were tactical weapons.