Yeah I realize the IBU's are a variable and the only way to get a proper number is have a lab rocess it and it ain't that important to me.
@ Ozarks - I agree with you on the hops at lower temps don't contribute to the final IBU and they only contribute to the aroma ad flavor. However, (and respectively), I don't think you are correct with your boiled hops thinking. The boiled hops have had the majority of their aroma properties removed from the boiling process, leaving you only with the bittering properties.
Unless I misunderstood, but I read your comment a few times before replying as there aint nothing worse than some jackass running his mouth without thinking it through. Unfortunatley I'm trying to be a converted jackass hehehehe.