To calculate the minute of angle (MOA) for a given distance and object size, you can use the following formula:
MOA = (object size in inches / distance in yards) * 10800
For example, if an object is 1 inch in size and is 100 yards away, the MOA would be:
MOA = (1 inch / 100 yards) * 10800 = 108 MOA
This means that the object would appear to be 108 minutes of angle in size when viewed from 100 yards away.