Calculation: Once the WBCs have been counted in the designated squares, calculate the average number of WBCs per square. This is done by dividing the total number of cells counted by the number of squares observed. Multiply the average count by a factor based on the dilution ratio to obtain the WBC count per microliter (μL) or milliliter (mL) of the original blood sample. Final Result: Report the calculated WBC count as the number of cells per microliter (or milliliter) of blood.