This so called formula does nothing to account for the difference in lighting levels needed in a kitchen or a family room, work surface height, beam spread from the bulb, surface reflectivity or trim selections. I would consider it almost worthless.I found a formal. Room square footage x 1.5 divided by bulb wattage equals number of bulbs.
Without knowing the fixture and lamp lumen output and how bright you want the room, there is no way to accurately answer you.:no:How many square feet per can light with 8' ceiling?