http://unity3d.com/support/documentation/Manual/Optimizing%20Graphics%20Performance.html
Only have the Desktop and iOS.
Will be updated when new information about Android?
you can go by iOS generally gives a good idea.
but more is barely not possible, android uses 15 different and performance wise often elementally different hardware configurations + per device model driver versions and modifications in the os itself and you will need to have a much deeper understanding of how hardware works to realy optimize it so the general iOS optimizations are a good base to learn from. If you assume that thats the best you can get you have a good base.
Thank you for your answer! I will try my best! 