bombardment of heavy bombers.
 

How to calculate the position of the falling bombs in an attack point?

Here is a screen of my point but they do not fall at all on target.
In PF_Manual Medox wrote to put this point directly at the object and not zadovat goal.

Set up a camera object close to the target (like in your #2 picture) and use the Play feature in the mission builder.
Return to map and adjust position of attack point further back from target. Use Play again and see where bombs fall. Adjust position of attack point until it works.