My friend is in a pickle and I only have experience with PCs

So here's the deal, one of my schoolmates has a MacBook Pro that he got the beginning of last school year. He likes to think he's really tech savvy so he screwed around with creating partitions to boot different OSs like Windows 7 and Ubuntu and he came to me yesterday saying that he screwed up while doing something and screwed up the partition with what I'm guessing was Snow Leopard OS X (I literally know next to nothing about Mac OSs other than that they seem to be named after large cats) and then wiped his drive and is now only running Ubuntu. Now he just wants to go back to a Mac OS. I found a copy of Mountain Lion 10.8 and currently have no idea what to do with it. It is the original ISO without any boot stripping because I intended to just try to boot it via USB to install it onto the MacBook. However I can't find anything on the entire internet that gives instructions to create a bootable USB drive for Mountain Lion on PC that's intended to be used on said MacBook Pro. This may sound ridiculous for those of you more tech savvy than I, but I'm only experienced in dealing with PC troubles. Can anyone assist me?

tl;dr: I'm trying to create a bootable usb for Mountain Lion 10.8 on a PC but to be used to install on a mac that only has Ubuntu. Please help me.

Mountain Lion was never released as an ISO. People running Snow Leopard/Lion have access to the Mac App Store where Mountain Lion can be purchased and downloaded as a DMG file and installed on the machine.

We will not help you with anything related to the illegal copy of Mountain Lion you've acquired.

As far as your friend is concerned, his MBP came with the necessary disc he needs to do a clean installation of Snow Leopard back onto his MBP. So have him boot from the disc, go to Disk Utility and have it reformat the entire HD just for OS X and do an installation.