Ken, nice spreadsheet, noticed the SaskTel address, are you in Regina?
Your spreadsheet does a great job of calculating the energy requirements for heating the make up air.
I thought I would indicate that with your calculation of 800CFM and a delta T of 37C, you need a 16.9Kw heater, or an 57,000 BTU furnace running constantly.
If you had 1,200CFM, you would need a 25Kw heater, or an 86,000 BTU furnace.