The formula for the conversion factors is described in depth here.
IF you are using an absolute encoder attached to your SparkMAX this should be 360 for the angle motor conversion factor. You can also generate these by using
SwerveMath.calculateMetersPerRotation
As in this example bellow.

// Angle conversion factor is 360 / (GEAR RATIO * ENCODER RESOLUTION)
//  In this case the gear ratio is 12.8 motor revolutions per wheel rotation.
//  The encoder resolution per motor revolution is 1 per motor revolution.
double angleConversionFactor = SwerveMath.calculateDegreesPerSteeringRotation(12.8, 1);

// Motor conversion factor is (PI * WHEEL DIAMETER IN METERS) / (GEAR RATIO * ENCODER RESOLUTION).
//  In this case the wheel diameter is 4 inches, which must be converted to meters to get meters/second.
//  The gear ratio is 6.75 motor revolutions per wheel rotation.
//  The encoder resolution per motor revolution is 1 per motor revolution.
double driveConversionFactor = SwerveMath.calculateMetersPerRotation(Units.inchesToMeters(4), 6.75, 1);

// If you did not want to specify conversion factors in these JSON files you can place them as parameters for createSwerveDrive. 

SwerveDrive swerveDrive = new SwerveParser(directory).createSwerveDrive(maximumSpeed, angleConversionFactor, driveConversionFactor);
                

These conversion factor is applied to the PID on the motor controller.