repquota and quota number system

What is the repquota and quota number system? Does it use MB, GB, or KB?

repquota is a linux command used to report current quota configuration.

I'm not aware of somehting called "quota number system". Maybe you're referring to the numbering scheme used to edit a quota (edquota).

If that's the case they represent the number of blocks. The actual size (in MB or GB) depends on the block size of your filesystem (use dumpe2fs to find the block size).