This is a picture I just took of an old gadget from Quantegy.
355 as fluxivity is an odd number but I guess it could be translated as 370.
"Step #1: Determine operating level and reference tape fluxivity".
If they match you must read 0 dB on the VU meters.
If the required operating level is higher than the fluxivity specified on your alignment tape, you must read values lower than 0 dB on the VU meters.
If the required operating level is lower than the fluxivity specified, you must read values higher than 0 dB on the meters.
Your client requested +3 but did not specify over which reference fluxivity... did he?
If it is +3/185 and your alignment tape is 370, then your meters should show +3 dB VU.
It it really is +3 over 320, that translates to a +8 over 185: your alignment tape should read -1 db on the VU meter!
Then again: will the master tape handle such fluxivity level?