IA does not actually assign delegates until May; but if you look at the proportional disposition of both WY and IA, it is
Mitt 17
Huck 13
Fred 8
McCain 5
Paul 4
Guliani 1
Undeclared/unknown 5
Note also that both WY and FL lost half their delegates because they moved their primaries up.
Because the delegates selected later in Iowa are bound to the Jan 3 results, they are effectively designated for the first round. R 26 H 20 T 6 M 3 P 2 H 1 G 1 is the count of committed delegates. Fred is in 2nd in named delegates.