IAS 19 employee benefit

P co has 100 employees.Each is entitled to five working days of paid sick leave for each year and unused sick leave can be carried forward for one yeaqr.sick leave is taken on a LIFO
9i.e first out of the current year’s entitlement and then out of any balance brought forward)

As at dec 20×8 the average unused entitlement is two days per employee.P co expects (based on past experience which is expected to continue)that 92 employees will take five days or less leave in 20×9 the remaining eight employees will take an average of 6.5 days each

Answer:
P co expects to pay an additional 12 days of sick leave as a result of the unused entitlement that has accumulated at 31 dec 20×8 i.e 1.5 * 8 employees.P co should recognise a liability equal to 12 days of sick pay.

Here iz my question from where 1.5 days comes and why P co taken number of 8 employees from 20×9.