svitkas,
The HP/CFM ratio is air flow cfm's divided by 1.67 which is the standard from super flow for 10" of water pressure drop X 3.44 which is the factor from superflow for HP conversion. This is consistent with all superflow benches regardless of size or type, 110,400,600,1200 benches. When flow work is done and accurately we have only seen a 3-4 cfm difference between 5 different benches, the more work that is done in the heads and done right the more HP the engine is capable of making. Now in race engines these # can increase by as much as 30% due to how well the engine is machined and assembled. For instance we have a experimental engines that we try different things on this one just happens to be a 360 .030 over. The heads are 318/302 castings with minor work done, the heads flow 218 cfms with a 125 cc intake port runner with 1.88/1.60 valves. The valves are the WRONG SIZE for these heads but we did these 10+ years ago and decided to use what we had knowing that with the right heads and valve sizes the engine will make more power and torque. The engine is a dished piston engine 10.8 cc's TRW forged, but they are heavy and will be replaced with lighter ones when the engine gets rebored, the cam is a old 70's Prostock grind from Isky that Bob Glidden used to run in the Plymouth Arrow with the small block. The block has been decked .070 so the pistons are .035 in the hole, we used fel pro .044 gaskets and M-1 intake with a modified 850 DP carb, the exhaust is Dyno max 1 5/8 hedders with dyno max race mufflers. The car is factory stock with working head and tail lights and wipers, the car hits the scales @ 3100lbs it has a 5.29 gear with 9 X 30 tires and a PTC 8" converter. The gear helps to off set the tire size, this equals out to the same as a 28" tire and a 4.56 gear at the traps or a 4.10 and 26" tires, but greasy tracks need a tall tire and we had them so we used them. The rockers are iron adjustable with chrome moly pushrods and dual springs with 130 on the seat and 320 open pressure, the rest of the parts are factory stock and unmodified. The car this weekend ran 7.37 @ 94 MPH 1/8 mile at a corrected altitude of 3254 ft above on 93 octane pump gas with a 1.57 60 ft. time.
The heads that flowed 218 that are on the engine made 373 hp to the ground and 455 hp out of the engine. Now to use the formula 218 cfm's divided by 1.67 = 130.53 X 3.44 = 449 HP is what the heads are capable of making with stock parts. With more attention to machining we made a additional 6 HP more than the heads were suppose to produce for the airflow that they made.
I hope this helps answer your question. Sorry for being so winded but it was the shortest and easiest way to explain it.