I've done quite a bit of MFC based development. The file that you edit with the event handlers on it is the dialog/view controller. The actual dialog/view is specified with the RC file. The model is the document class. The document class (should) maintain all of your applications model data. I tended to create CObject based classes to group manipulation of the document object (a Business logic layer if you will) and then created another class to instance those objects for the dialog controller (a business services layer) . The whole thing is bit archaic compared to cocoa (lots of macros, handles, and compiler tricks) but it worked well for what it offered and was much better than the alternative available at the time when it was a popular solution.

In fact the MFC coupled with some COM/ActiveX and WIN32 knowledge was pretty powerful and there is still lots of legacy dev work out there for it.