Support stat

Someone on the Vicky forum answered a question that I dont believe is true, and I'm liking for clarification.

1 point of attack/defense is a +10% change. Effectively, each unit has 10 attack or defense as a base.

Starting artillery is defense 3, support 200%.

Is their defense 60% higher (16 = 10 + 3 * 2) or 160% higher (26 = {10 + 3 }*2).

I tried arguing that early game dragoons (attack 5 or 6 flanking) are better than cannons on the attack and got shouted down.