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The easiest way to get a center to center measurement, which is correct Art, is to measure the group at it greatest dimension and subtract from that measure one bullet diameter.
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Unless you are shooting wadcutters the bullet holes are not all that likely to be one caliber to 0.001 inch tolerance.
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tan^-1(group size ÷ range) x 60 = MOA...
tan^-1 (1.5÷3600) x60=1.4 MOA (yah, yah, 1.4324 etc. but sig figs!)
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More than significant figures, an approximation.
You can get the correct answer by dividing the group size by 2, computing the angle,and then doubling it.
MOA is not a perpendicular concept, but a circular measurement.