We don't know how many men in one base because the player is the general and the general don't know exactly how many men are standing in unit.
That is the philosophy of these rules.
In fact one infanterie base could be representing between 200 to 300 guys.
(Alf for horse).
When the base is remove from the battle field (the table) it is not because all the soldiers inside are dead or woundead but this base are not yet a military force because some men are dead, some wounded, some retrun to their home, some take a brunch inother place of the battlefield or some ar too affraid by ennemy to carry their weapoon.
Probably my explanation are not so clear. So, find a set of this rule and you could understand very better than I could explain to you

Stéphane