1) Are you able to post a screenshot of your subscriptions but remove the keys? The screenshot only shows the Services Subscriptions not the Device Subscriptions. Are you expecting to have 31x IAP with 31x Device Subscriptions and 31x Services Subscriptions.
2) You can use overrides at a VC level. The purpose of the Group is to allow you to have the same shared configuration set across multiple IAPs. Is this a unique SSID + PSK for each location?
3) A single AP within each broadcast domain will act as a Virtual Controller. If in your situation, you have a different broadcast domain for each branch office then you will have 5x Virtual Controllers.