Because it takes the 24 bytes to be able to store the 1000 megabytes as it supposedly being a "gigabyte" which people thought was only 1000 megabytes originally.
ONE Thousand bytes =1kilo byte. Remember the prefix k for kilo means a thousand of the quantity. Eg 1km means a thousand metres 1kg means a thousand gramms
Because the people who decided to name them bits decided that 8 bits makes up a byte. It is just like asking why is a knife called a knife no real reason.