What would it take to make 1.44 lbs-ft per cid ?

Came across this formula for estimatung VE% = (hp x 4235) / (cid x rpm)

Seems closely related to the so called carb formula cfm = ( cid x rpm / 3456 ) x VE% it's seems to estimate 1.225 cfm per 1 hp, imagine based on a middle of the road bsfc.
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Take the above 408, 514 hp @ 5,900 rpm, 401 hp (526 lbs-ft) @ 4,000 rpm.

Estimated VE%

VE% @ peak hp = (514 x 4235) / (408 x 5900) = 90% VE
VE% @ peak tq = (401 x 4235) / (408 x 4000) = 104% VE