Max +IATK at Refine 8 for 85 Epics?

Just curious to know if there is a difference between +iatk for refinement of different item qualities and at different levels.

For example, would an 85 epic give more iatk than an 85 leg at refine 8? If so, how much?
Additionally, would a lv70 epic give less iatk than an 85 epic at refine 8? If so, how much?

Thanks!