Numbers are based purely on intake head flow capacity, rpm is not a factor.
Horsepower = observed CFM x power coefficient x number of cylinders
Power For Flow at Coefficient----Inches of Water
0.43--------------------------------------10"
0.35--------------------------------------15"
0.27--------------------------------------25"
0.26--------------------------------------28"
If you did the intakes at an oddball number, then you can convert to any one of the above using the below conversions.
[ATTACH=full]60080[/ATTACH]
If for example, you also flowed the intakes at 20" and measured say 140cfm@10mm lift, that would translate to be ~99cfm@10"
Theoretical horsepower = 99 x 0.43 x 4 = ~170bhp