This has got to be the dumbest question I have ever asked on here (and I did do a search prior to posting). I have set up several 100 yard ranges over the years and just place the front of the bench at the 100 yd. line. A flood recently took out my current bench and as I was replacing it, I got to thinking about where to set the bench, the muzzle end or the rifle breech at the taped 100 yd mark?