To calibrate an image within Google Earth you need to create a Ground Overlay object, assign your image and then calibrate by dragging over the map within GE. You can then export this overlay by right-clicking it in the list at the left of window, and "save place as". Choose the KML extension and ensure that both the KML and original image files are in the same location when importing into RM, which you should do via the KML file (not the image).
To use the point calibration within RM, select point calibration mode in the image right-click menu, then put the mouse into Calibrate mode and enter two points - ideally far apart and not on the same N/S or E/W planes.