Ok so I was wrong , MOA is 1.047197546 The formula is as follows .
360 degrees in a circle and each degree contains 60 minutes and so each circle contains 21600 minutes of angle .
as a result 1 minute of angle is 1/21600 of a given circle .
The circumfrence of a circle in inches = 2x radius of a circle in inches x pi or.
2x(100x36)x 3.1415926=22619.4467.
since one MOA = 1/21600 of a circle 22619.467 inches in circumfrence one MOA would be (1/21600)x 22619.467 =1.047197546
Or if you use a trig caculator it is tan .016666 x 3600
So if you work the formula you will find 1 MOA at 200 yards is 2.0943950942
I am sorry but somebody just had to ask.