I think your head has a 25mm intake valve diameter and if you are going to a 27 that is .080 larger. To open up the throat you would use a piloted bowl hog either 75 or 80 degrees. You want to be conservative so opening should be no larger than 88 percent of the valve diameter max. The valve should have a 45 degree angle. You can backcut the intake with a 30 degree backcut, but if you do not have the equipment or know how to do it don't the improvement is not worth it. Also on high performance heads (cars) normally the throat or pushrod pinch areas are the MCSA point which is the minimum cross section which is the limiter of maximum flow. What you are accomplishing with a larger throat and valve is improving low lift flow up to the point where the MCSA limits any further flow. On these heads you have a very efficient runner that tapers down to about .5 - .6 sq inch. then a bowl that is machined in to intersect the runner with no blending whatsoever. The biggest bang for the buck it to optimize the short side and put a radius on it and then streamline the guide area. Here are some port molds that you can see how the bowl intersects the runner and how it necks down right before the bowl.