Macronutrient ratios ??

First off - sorry - I am sure this info could be found in google - though my first efforts didn't do so.

When one reads of macronutrient partitioning in diets one often sees a number like 40% Carbs, 30 % Fats, 30 % protein - or whatever. Do those percentages relate to the number of grams of each - or number of calories of each.

Another thing - Atkins and a few of those diets say to subtract the grams of fiber from the grams of carbs - I guess the thinking is that you don't digest the fiber so you don't get those carbs in your system. Should that be factored in when one considers macronutrient balance ?

I am trying to gain some weight - my maintenance calories are apparently about 2700 ( 53 yrs old, 160 lbs, 12 % BF, fairly active). This is the average nutrient breakdown for the last week:

202 gr Fat, 263 gr Carbs, 267 gr Protein, 47 gr Fiber, 3800 calories per day

so - do I figure out my ratios based on the grams divided by total grams - or do I calculate the calories for each macronutrient and divide by total calories ? If I do it based on grams - it is 28% fat, 36% protein, 36 % carbs. If I do it based on calories it is more like 46% Fat, 27% carbs, 27 % protein.

Any comments on diet given goal is to add some muscle mass . Is this too many calories if goal is to not add too much fat while trying to add muscle mass ? New to all this so sorry for noob questions.

Typical day is
6:00 AM 6 oz steak, 4 eggs, 8 oz Sweet Potato
11:00 AM 1.5 cup quick oats, 0.75 cup skim milk powder, 3/4 cup nuts (Oatmeal )
2:30 PM lettuce, cucumber, tomato, olives with chicken breast salad ( about 4 cups of salad, 6-8 oz chicken)
6:00 PM 6-8 oz steak, broccoli with cheese
9:00 PM strawberries with 1/4 cup cream and 30 g protein powder

Thanks in advance