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The exact formula for the increase in spell damage with a given amount of magic boost is:
increase% = mboost / ( knowledge / 10 )
Because sorcs have a knowledge stat of 120, you can see that 1200 magic boost results in a 1200/(120/10)=100% damage increase. If instead you were trying to find the increase for a spiritmaster with 1200 magic boost, who has 115 knowledge instead, it would be 1200/(115/10)=104%.
If you want to find the exact damage that a given spell will do after the increase with magic boost, use this formula:
total_dmg = tooltip_dmg * pvp_modifier * ( 1 + ( mboost / ( knowledge / 10 ) / 100 ) )
For example, let's compute the damage of Inferno II in pve and then in pvp, given 2600 magic boost.
PVE: 7211 = 2277 * ( 1 + ( 2600 / ( 120 / 10 ) / 100 ) )
PVP: 3605 = 2277 * 0.5 * ( 1 + ( 2600 / ( 120 / 10 ) / 100 ) )
For one more example, let's do Infernal Pain (spiritmaster), given 2200 magic boost.
PVE: 6674 = 2291 * ( 1 + ( 2200 / ( 115 / 10 ) / 100 ) )
PVP: 3337 = 2291 * 0.5 * ( 1 + ( 2200 / ( 115 / 10 ) / 100 ) )
