since it's an approximation.. okay..
but you need to be aware that 88200 is A LIE!
That exhaust formula is basically just something to hold on to in the dark alley of making exhausts.
It has essentially no use at all without modifying each and every bit (hidden [as it'd be in that lie of 88200] or visible) according to the engine in question.
length of the exhaust is as important as diameter
since length means time, means temperature difference, means density, means flowrate...
can of worms.
sharper bends cause worse turbulences than a wide curve etc, etc...
if all that matters would be diameter,
then all would be lost anyways,
since you unlikely ever change the exhaust PORT diameter and so all would be dictated there
As long as your pipe is reasonably short, and bigger in diameter than the port.. you have a good enough pipe..
if you want.. read jack's post here:
https://www.physicsforums.com/threads/header-design.811716/
it's likely a much better explanation than what I would be able to come up with anyways.
'sid