Your heads are mismatched by casting number only.
140 is from a 1967 326 9.2:1 compression.
094 is from a 1966 326 9.2:1 compression.
Valve size for both heads are the same 1.92”/1.66”.
Rocker arms and pushrods are the same for both engines.
1961 - 1967 early used the same rockers, other than some 1964 and earlier had no spurt hole in the rockers (rocker stud oiling).
1967 late through 1981 used a different rocker than the earlier engines. 1967 low-performance heads (20 degree valve inclination) and high-performance (14 degree) makes things a little confusing because it was a transition year. The different head designs used different rockers and pushrods.
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1964 Tempest Coupe LS3/4L70E/3.42
1964 Le Mans Convertible 421 HO/TH350/2.56
2002 WS6 Convertible LS1/4L60E/3.23
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