You never have to rejet, unless you want to get as close to max efficiency as possible.
With your setup, I would recommend using 130 mains, TBS needles, no shims. A decent starting point.
Read the Mikuni tuning guide, or Peter Jenks guide, to see where the various jets and carb circuits work in the throttle positions.


A word to the wise is not necessary. It is the stupid ones who need the advice. Pat