Panic - glad you chimed in.
For those who have not seen it, panic has a wonderful description of intake manifolds, I send customers there frequently. For those do have not read his article, I urge you to do so:
Panic's intake manifold commentsAgain, mathematics and physics are your friends.
And to take Panic's comment about the CFM equation one step further: that equation is for a 4-stroke multi-cylinder engine of AT LEAST 4 CYLINDER. As Panic mentions, it is for carburetors on a single manifold. Using multiple manifolds (or an individual runner style) forces one to use the equations for engines of less than 4 cylinders.
Jon.