Your math is correct, the sailor in question has around 214k in true accuracy ability.
The next step after that is to compare its true ability to how far it is from the cap, which is in the same guide that you read:
4706 * lvl of gunners + 1000000
Or, to put it another way, the accuracy cap starts at 1 million and increases by about 5k for each level on the gunner in question. The higher level your gunner is, the higher the cap and the better it can potentially perform, even if it's already hit the cap. In your case, depending on the level of your gunner (I'm assuming somewhere in the high-20's to mid-30's or off the top of my head), you would be about 20% of the way to the cap.
Overall, the numbers are arbitrary and grow exponentially as you reach higher levels, but there isn't much we can do about it.
-e-
Another tip: you can just discount the total crew/max crew if you keep your sailors fully replenished with new recruits. That part of the formula only really exists if you want to shave sailors off to save weight (ie., your sailors have hit their corresponding caps and additional ability won't really help them at all), which starts to become a factor in the 90's or so.
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