it scales the dark (multiplies the pixel values by some factor). ImageCalibration determines the scaling factor by (internally) trying different scaling values until it finds the value that minimizes the noise in the final result. as such it does not care about the temperature or duration of the dark or light frames.
if you want to scale the dark you must use a master bias frame during calibration.
of course, it can only do so much, so your master dark temperature should be reasonably close to the lights. dark current is exponential in temperature but linear in time, so more closely matching temperature is more important than matching exposure times.