Well it COULD make 300hp at the crank, seeing as that's what most reference when asked about a vehicle, like my VX has 215hp etc etc. Or as I do with my "fast" builds, I'd say "I make xxx HP at the tires" if I have dynoed and I will throw out the calculated engine HP sometimes too. Like "I make 365hp at the tires, pushing a bit over 400 at the motor"