MBH is power and kBtu is energy. Theredore the conversion is not direct. to go from MBH to kBtu, multiply by the operating hours.
26.1 kbtu/hr is considered about 2 tons (24 kbtu/hr)
The average electricity use of a restaurant in USA can be divided according to the climate zones. An average restaurant in Maryland consumes around 250 KbtU per square foot of electricity, while the restaurants in California uses around 126 KbTu per square foot of electricity.
Mbtu is an ambiguous reference to either one thousand or one million BTU's, British Thermal Units. In order to avoid confusion, Mbtu should not be used. The correct term would be MMBtu for million Btu's, or kBtu for thousand Btu's.
Multiply by 10. MMBTU means a million BTU (where each M stands for 1000). Some people write MBTU for the same quantity (where M stands for 1,000,000). A Therm is 100,000 BTUs, so 10 Therms = 1 MMBTU.