So you are looking for the calculation you need to normalize to cell number?
Ideally you would do this at the lysis level, where you would add a volume of lysis buffer dependent on the number of cells, perhaps 1000 cells per ul, or something similar.
However, you should be able to normalize to number as a form of concentration. I'm assuming here that you put a set volume of lysis buffer to a variable number of cells.
Conc =Number of cells/Volume of lysis buffer (this would be for your initial sample, not when it goes onto the ELISA)
You would then normalize to a certain value (maybe the lowest concentration of cells/ml, or an untreated control) by dividing each sample by that value.