MB to MiB
MB to MiB

I did not study computer science, so correct me if I'm wrong. But I think you are calculating mebibyte (MiB) not megabyte (MB). Megabyte would be:
... round($valueInByte / 1000 / 1000, 2).'MB ...
Or is there some specific standard you follow? According to https://en.wikipedia.org/wiki/Binary_prefix both calculations (yours and mine) are correct in a way but I find yours to be not completely clear.
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