I cannot easily determine the answer to your question, because you are mixing metric and English units. When in doubt, I like to remember the actual definition of modulus of subgrade reaction: k = 100 MN/m^3 means a 100 MN load on one square meter of soil will compress the soil one meter. Modulus of subgrade reaction is easier to understand if you denote it 100 MN/m^2/m instead of 100 MN/m^3. DaveAtkins