We have defined a KxMxN MAC unit as a device which takes K signed M-bit numbers ($a_0, a_1, ..., a_{K-1}$) and K signed N-bit numbers ($b_0, b_1, ..., b_{K-1}$), and computes
$$a_0*b_0 + a_1*b_1 + ... + a_{K-1}*b_{K-1}$$
$$a_0*b_0 + a_1*b_1 + ... + a_{K-1}*b_{K-1}$$
For making an KxMxN MAC unit, the number of output bits will be