I am not really familier with Confederate Regt./Company numbers....I'm just offering an opionion.Most Regt.had eleven Co.'s.I thought maybe 27LA.Inf. had more men per Company.Creating a larger force.Vicksburg was important.The structure of both armies seems simulair.Quite possibly because the higher ranking officers were all on the same side before the Rebellion.I'm just guessing but,using your numbers, say 3% error,24% wounded,killed or missing,(replaced), that brings you to around 128 men in the Co.at any given time.Or not....