Well, there's really no answer to your question.
ATT (attack), DEF (defense), TRN (tansport), and JMP (jump) are simply assigned. The player builds units 1 point at a time. For fleets, 1 point of JMP is required for each point of the rest. So, if you have a fleet with 1 ATT and 1 DEF, it requires 2 JMP. TRN is for transport. If you want to carry a 1 ATT 1 DEF ground force, that would need 2 TRN. It's all pretty basic. There's chart at the back that shows how many RUs each factor costs, based on TL.
And...that's it. Since Pocket Empires is from T4, there wouldn't be an HG conversion chart anyway. Closest you can get is by converting RUs you would spend on these factors to Credits and buying units directly. But even that doesn't work because they break up ATT(ack) and DEF(ense) separately, which you can't do with a starship (or much anything else really).