P.S. In Heroes 1, morale and luck do not depend on damage.
I will try to convince you otherwise. There will be a lot of math :) The dependence is not direct, of course. All of the above values depend directly only on R: M(R), L(R), D(R). But morale and luck indirectly depend on Damage D(R): M(D(R)), L(D(R)).
Therefore, it is not possible to apply PPB (Points Per Battle) to monsters.