blk-mq: introduce blk_mq_hw_queue_first_cpu() to figure out first cpu

This patch introduces helper of blk_mq_hw_queue_first_cpu() for
figuring out the hctx's first cpu, and code duplication can be
avoided.

Cc: Stefan Haberland <sth@linux.vnet.ibm.com>
Tested-by: Christian Borntraeger <borntraeger@de.ibm.com>
Reviewed-by: Christoph Hellwig <hch@lst.de>
Reviewed-by: Sagi Grimberg <sagi@grimberg.me>
Signed-off-by: Ming Lei <ming.lei@redhat.com>
Signed-off-by: Jens Axboe <axboe@kernel.dk>