Count units are just fixed multiples of a single item
Unlike length or mass, these units are simple count bundles. A pair is two items, a dozen is twelve, a baker's dozen is thirteen, a score is twenty, and a gross is one hundred and forty-four items.
That makes the conversion purely multiplicative. Once the total item count is known, every other unit is just a different way to package or describe the same quantity.
1 dozen = 12 items
The most common retail and trade counting bundle.
1 gross = 144 items = 12 dozen
Traditional bulk trade count for packaged small goods.