"Dele-gate" Copy of the Rules.

To further clarify the math regarding the "officially recognized" delegates, the math is added below. The Credentials Committee kept the method of calculation the same for the "Officially Recognized" Delegates as for the full at-Large Delegation, and accounted for this by simply substituting "Two" for "Fourteen" when doing the math.
The Credentials Committee Memo to the RNC states, on Page 4:

"Now, however, an at-large slate of two (2) National Convention delegates and alternates will also be selected to complete the "officially recognized" listing of 30 National Convention delegates and alternates from Michigan. The allocation of this "officially recognized" at-large slate of two (2) National Convention delegates and alternates shall be calculated in accordance with Rule No. 19C(2). of the State Rules by merely substituting "two (2)" for "fourteen(14)."

Follows the actual Rules as adopted by the Michigan Republican State Committee on August 13, 2011, and subsequently submitted to the RNC as the official process in a February 7, 2012 Memo.

The math is as follows:
Vote is 410,523 Romney, 378,136 Santorum. Since no other candidate met the minimum threshold of 15%, these votes are the only ones tabulated for purposes of establishing the Statewide Proportional Allocation, per Rule 19.C(2) as provided below.
Thus, for PROPORTIONAL ALLOCATION ONLY:
410,523 = 52.0533% Romney
378,136 = 47.9467% Santorum
788,659 = 100.0000% Total
Meaning:
14 At Large Delegates divide:
7.2875 Romney
6.7125 Santorum
Using the .5 rounding as detailed below (see bolded sentences for clarification) the award of the at-Large Delegates at the State Convention must be 7 Santorum, 7 Romney, with 1 each seated as authorized Delegates consistent with the statewide proportional allocation as detailed above.

Substituting "Two" for "Fourteen", per the February 7 Credentials Committee Memo as submitted to the RNC, the math is:
2 "Officially Recognized" Delegates:
52.0533% or 1.0411 Romney
47.9467% or .9589 Santorum
Again, using the .5 Rounding calculations in the Rule 19 C (2) as required below, the Total is:
1 Romney "Officially Recognized" Delegate
1 Santorum "Officially Recognized" Delegate

RULE 19 C (2) of the STATE RULES for the Michigan Republican Presidential Delegate Selection Process:

C. Determining the Number of Delegates and Alternate Delegates to be committed to Each Presidential Candidate Except as provided in Rule 19E, National Convention delegates and alternate delegates shall be elected based on the votes casts as uncommitted or for each respective Republican presidential candidate of the Republican Party’s total statewide vote at the Presidential Preference Vote. The determination of these allocations shall be made as follows:

(1) The Republican presidential candidate (or, if applicable, uncommitted) who receives the most votes in the Presidential Preference Vote for a congressional district shall be allocated the three (3) National Convention delegates and three (3) National Convention alternate delegates for that particular congressional district.

(2) National Convention at-large delegates and at-large alternate delegates shall be elected on a basis that insures that the proportion of the at-large National Convention delegation that is committed to each Republican presidential candidate equals, as nearly as is practicable, the proportion of the statewide vote that was cast for each respective presidential candidate (or, if applicable, uncommitted) at the statewide Presidential Preference Vote. The determination of these proportions shall only include the votes cast for that particular Republican presidential candidate (or, if applicable, uncommitted), if the total vote cast for that particular Republican presidential candidate (or, if applicable, uncommitted), equals at least fifteen percent (15%) of the total statewide vote cast for all Republican presidential candidates (or, if applicable, uncommitted) at the Presidential Preference Vote (hereinafter the "Threshold Vote"). 

The State Party Chair shall assure that the proportion of the at-large National Convention delegation committed to a particular presidential candidate (or, if applicable, uncommitted) is equal to the proportion of the statewide Presidential Preference Vote. That number shall be determined by dividing the total statewide Presidential Preference Vote received by each presidential candidate (or, if applicable, uncommitted) by the total statewide Presidential Preference Vote cast for all Republican presidential candidates (or, if applicable, uncommitted), not including within the total statewide Presidential Preference Vote those votes cast for any candidate (or, if applicable, uncommitted) that did not equal or exceed the Threshold Vote. The resulting percentage for each candidate (or, if applicable, uncommitted) shall be multiplied by fourteen (14) and rounded to the nearest whole number (.5 and above rounds up, below .5 rounds down), which shall be the number of delegates and alternate delegates that that candidate (or, if applicable, uncommitted) shall receive from the at-large National Convention delegation. If as a result of rounding off to the nearest whole number, there are more than fourteen (14) delegate and alternate positions assigned, the number of positions shall be decreased to fourteen (14) by subtracting the necessary number of positions from the Republican presidential candidate (or, if applicable, uncommitted) receiving the fewest votes cast at the Presidential Preference Vote. If as a result of rounding off to the nearest whole number, there are less than fourteen (14) delegate and alternate positions assigned, the number of positions shall be increased to fourteen (14) by adding the necessary number of positions to the Republican presidential candidate (or, if applicable, uncommitted) receiving the most votes cast at the Presidential Preference Vote.