I don't know. Pick a modern gun and shoot at someone in armor. It won't be much harder to hit.It is FAR harder to hit someone to *any* effect in full plate than someone who is unarmoured. And even if you *do* hit, it either needs to hit in a vulnerable spot (in the visor, palms of the hands, etc), OR it needs to hit exceptionally hard.. a direct hammer blow to the helmet that doesn't glance, for example. These two facets can be represented by AC and DR.
In fact, DR could be considered glancing blows. The weapon wastes some of its energy sliding on the armor.