I noticed after all assembled( I put the piston stop in and wheel just like to degree the cam, but had the wheel mounted to the balancer and cover on ) that when I found tdc as I would to degree the cam in that my 0 mark on my balancer was not at 0 on my timing cover, they were 3 degrees off. My balancer then was a brand new romac. This few degrees could be another reason why some are getting number near 40. Mine being +3 means I would have to look for 35 to actually be at 32. I think my keyway in the crank is off some causing this issue as to degree the cam I had to be be +6 on my 308s to actually get to the intake cl of 108.5. When we wanted to get to 104 had to advance the cam then retard the gear on crank. If someone else ever tears it apart to check they will be really confused.