Milling 360 heads for a 318

You need nothing. Rocker arms and push rods work. I've cut 360 heads .040 more than once for 318's and NEVER had to cut an intake. If you want to go more in depth with a total rebuild or whatever, but the answer to your question is nothing. cutting the heads alone will not get ya even close 10.1 on a stock short block 318.

Just make sure the 360 heads are in good shape. You know, valve guides, valves seals, and give them a leak test to be sure the valves are seated.