
Explanation: A bullet flies randomly any path within the cone which is determined by the factors shown. In this figure, I've ignored left-right-error. It only depicts up-down-errors, but left-right won't be that important if you use tighter formations as I do.
According to this hypothesis, you can set the importance of the distance between the units by altering the "missile distance for half chance hit", whereas the importance of units' accuracy would be hidden in the "calibration area": If you consider accuracy to be % (or rather absolute numbers, since there exist accuracies higher than 100) of base calibration target area, then the calibration area becomes smaller, thus the shot will be better aimed. However, I fear that this model is far from being 100% correct.
An alternative possibility: maybe units' accuracy simply increases the "missile distance for half chance hit" (the distance between the muzzle and the bullys eye), and doesnt affect the calibration area (Darthvader somewhere said that a the smaller the calibration area, the better a unit can make use of its base accuracy)?
Another variable, the range of the weapon, might also intervene somehow.
Another question is the scale of the values. E.g. does the height of the target or the calibration area refer to the same scale as weapons' range?
If you ignore units accuracy and left-right-errors, and if you take the same scale for all variables, you can even draw a sketch by means of which it is possible to calculate the hit-chances. E.g., with a calibration area of 20 at 60m plus an infantry-target height of "1", I've come up with:
25m: 12,5% (a unit of 130 men in three ranks, firing in two ranks: 11 hits)
46m: 6,5% (5-6 hits)
70m: 4,3% (3-4 hits)
90m: 3,5% (2-3 hits)
PS: The size of the target is determined by "unknown 5" and "height" in battle entities, not by "radious sphere". And of course, the target can become bigger/smaller due to uneven terrain.