User blog comment:Homuhomu123/Shelling Accuracy Test Results/@comment-25630319-20141217055443/@comment-25630319-20141217074339

@Homu: The image about the penalty, the last 2 lines says it.

Haruna lvl 93->94: 2x 46cm gives 89.5% while empty Kongou lvl93 has 97%. Lvl 138->140 Hiei largely negated the penalty with level bonus, 2x 46cm has 97% while 4x 46 still suffers.

@Kevadu: I knew about dodge rate, I didn't believe in hit rate. As for level hit rate bonus, there wasn't a concrete evidence or formula for it, now we have an approximation which seems to be accurate (no pun intended). I still haven't seen a formula for sparkle hit/dodge bonus though.