You're right ... you can't figure it that way.
A pound of muscle is not something you can just base everything on ... a pound of bacon is about 2,300 calories, a pound of lean beef is about 1,257 calories, and a pound of chicken is about 640 calories (depending on the calorie scale you look at).
The problem is that muscle is not something gained from how many calories, or pounds, of what food you eat ... like Andy said ... it is something your body builds from hard work ... like lifting weights. For example, if you basal metabolic rate is 800 cals per day and you don't exercise on top of that ... and you eat a 1,200 calorie a day diet and an additional 3,500 calories per day of muscle meat ... the calories in excess of what your body needs will be stored as
FAT, not lean muscle.
Calories, derived from different sources, are metabolized at different rates. Some provide quick energy to allow you to do the workout ... others are used later during the "recovery phase" after the workout to replenish and supply materials for building muscle to meet the workload demand imposed by the workout - ie, build new muscle mass.
Any bodybuilder, nutritionist, coach, exercise physiologist, etc. will tell you that it takes a balanced diet that includes things like "fats" - not just lean raw muscle meat in addition to exercise to "bulk up" - and it takes exercise of the muscles that you want to develop.
Do you think Joe Weider, Jack LeLane, Lou Ferrigno, or Arnold Schwarzenegger bulked up eating steaks and sitting on their butts in front of the tv or computer?
If you are in college - take a conditioning class. If you have a Jr. College in your area - check with them about taking a class. If not - join a gym or fitness center ... if that isn't an option ... then you can start doing some bodybuilding nutrition research
online. I'm partial to the Weider System ... which is what I used when I wanted to add 20-pounds of muscle when I was very active in martial arts. Weider has supplements (found in just about any health food store) and
books that are nutritional sound and I know work .. in addition to a lot of sweat and hard work.