Analysis
 
The change of outside temperature over the change of inside temperature approached a constant heat flow after an hour of testing. An hour long testing period allowed the semi-guarded hot box to reach a consistent heat flow through the specimen face. We conducted numerous tests and averaged the final results.
 
(average final outside temperature)/(average inside final temperature) = Heat Flow Index
 
For the empty specimen wall we found a Heat Flow Index (HFI) of : 0.55085
    R 13 Fiberglass Batt Insulation: 0.43414
    Plastic bags : 0.46621
 
HFI (empty wall)  -  HFI (standard insulation)   =   Calibrated Heat Flow Resistance (standard insulation)
        0.55085  -  0.43414   =   0.11671
 
HFI (empty wall)  -  HFI (bags)   =   Calibrated Heat Flow Resistance (bags)
        0.55085  -  0.46621  =   0.08464
 
Heat Flow Resistance (bags)  /  Heat Flow Resistance (standard insulation)   =   Performance Ratio
        0.08464  /  0.11671  =   0.72518
 
The bags resisted 72.5% as much heat as standard insulation.
        (0.72518)  x  (R-13)  =  9.34
 
We subtracted the HFI of the standard insulation from the HFI of the empty specimen wall.  This shows that the standard insulation resisted 11.671% more heat than the empty specimen wall.  We compared the standard insulation HFI to our grocery bag test and found that the bags had 27.482% less heat flow resistance.
 
We could then assume an R value of approximately 9.43 for our plastic bags.
Formulas and Number Crunching