The development of photon-counting CT systems has focused on semiconductor detectors like cadmium zinc telluride (CZT) and cadmium telluride (CdTe). However, these detectors face high costs and charge-sharing issues, distorting the energy spectrum. Indirect detection using Yttrium Orthosilicate (YSO) scintillators with silicon photomultiplier (SiPM) offers a cost-effective alternative with high detection efficiency, low dark count rate, and high sensor gain. This work aims to demonstrate the feasibility of the YSO/SiPM detector (DexScanner L103) based on the Multi-Voltage Threshold (MVT) sampling method as a photon-counting CT detector by evaluating the synthesis error of virtual monochromatic images. In this study, we developed a proof-of-concept benchtop photon-counting CT system, and employed a direct method for empirical virtual monochromatic image synthesis (EVMIS) by polynomial fitting under the principle of least square deviation without X-ray spectral information. The accuracy of the empirical energy calibration techniques was evaluated by comparing the reconstructed and actual attenuation coefficients of calibration and test materials using mean relative error (MRE) and mean square error (MSE). In dual-material imaging experiments, the overall average synthesis error for three monoenergetic images of distinct materials is 2.53% ±2.43%. Similarly, in K-edge imaging experiments encompassing four materials, the overall average synthesis error for three monoenergetic images is 4.04% ±2.63%. In rat biological soft-tissue imaging experiments, we further predicted the densities of various rat tissues as follows: bone density is 1.41±0.07 g/cm3, adipose tissue density is 0.91±0.06 g/cm3, heart tissue density is 1.09±0.04 g/cm3, and lung tissue density is 0.32±0.07 g/cm3. Those results showed that the reconstructed virtual monochromatic images had good conformance for each material. This study indicates the SiPM-based photon-counting detector could be used for monochromatic image synthesis and is a promising method for developing spectral computed tomography systems.