Here is a script:
/ip firewall mangle
add action=mark-connection chain=forward comment=Phalla connection-state=new \
new-connection-mark=Phalla-conn src-mac-address=54:42:49:F1:04:83
add action=mark-packet chain=forward connection-mark=Phalla-conn \
new-packet-mark=Phalla-conn passthrough=no
add action=mark-connection chain=forward comment=Other connection-state=new \
new-connection-mark=Other-conn src-mac-address=!54:42:49:F1:04:83
add action=mark-packet chain=forward connection-mark=Other-conn \
new-packet-mark=Other-conn passthrough=no
/queue simple
add max-limit=1M/1M name=LAN-All target=ether3
add max-limit=1M/1M name=Phalla packet-marks=Phalla-conn parent=LAN-All \
priority=1/1 target=0.0.0.0/0
add max-limit=1M/1M name=Other packet-marks=Other-conn parent=LAN-All \
priority=8/8 target=0.0.0.0/0
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