Well I tried the AudioBookConverter. And it can convert a number of MP3 files to one M4B file, and it will also add chapters like those in the screenshot above.
I have however bought an IOS app "MP3 Audiobook Player" it will also accept the MP3 files and make a similar TOC.
The app will also accept the M4B file from AudioBookConverter, and will also accept a zip-file containing all the MP3-files.
Transfer is via iTunes.
I don't know if the chapters are the same as in an ebook, because I don't have both versions.
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