Times are held in excel as fractions of a day.
Converting the .12/minute to a /day value comes to 172.8/day
(That's 60*24*0.12)
Now multipy each time by 172.8 then add 0.02, not forgetting to format
the result cell as currency in case it wants to display as a date.
(I've assumed they charge pro rata for fractions of a minute rather
than in increments of 1 minute)


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p45cal

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