Without knowing anything about this topic, calories produced per gallons of water used seems like the right metric. Some quick googling I got this math.
1 almond = 7 calories, 7 cals / 1 gallon = 7 cals/gal
1 lb beef = 213 calories, 213 cals / (110 to 1300) gallons = 2 to .16 cals/gal.
So there you go.