Time calculation based on fixed rate

I would like please a formula that will look at the time value hours and minutes in cell V3 and calculate the time value result for a rate of 2:25 (two hours and twenty-five minutes for each 24 hours) of time value in cell V3.

Example:
If the time value in cell V3 is 72:32,
I expect the formula to return 7:18

Assuming all the time values are numbers and not text, then it seems like a basic proportionality: 2:25/24=x/72:32 and solve for x
x=2:25/24:00*72:32
which results in 7:18:13 -- so maybe it isn't a simple proportionality.

I'm not sure how you are coming up with 8:32 as the result. Help us understand how you come up with 8:32, and we should be able to help program that sequence of calculations in Excel.

So, the result should be 2:25 per 24 hours for whole hours and then add 2:25 per 1 hour for the minutes. I'm not sure I understand the rationale behind the calculation, but I can represent this sequence of calculations as:

1) To get the whole hours from the initial 72:32:00, use the FLOOR() function FLOOR(V3,TIME(1,0,0)) returns the value rounded down to the nearest hour (result 72:0:0)
2) Multiply this by 2:25:00/24:0:0. Again if these are in V1 and V2 respectively, FLOOR(...)*V1/V2
3) To get the minutes (and seconds) remainder subtract the FLOOR() from the original V3-FLOOR(...)
4) Multiple step 3 by its proportionalite (V3-FLOOR(...))*V1/TIME(1,0,0)
5) Add step 2 and step 4 together =FLOOR(...)*V1/V2+(V3-FLOOR(...))*V1/TIME(1,0,0)

Result is 8:32:20 or 8:32 if you ignore the seconds part.

If you are certain that is the correct sequence of calculations, that Excel formula should replicate that sequence of calculations. I don't understand why the rate multiplier is different for the hours portion and the minutes portion of the starting value, but I don't need to understand it as long as you do.

I don't know how to make it simpler without understanding exactly what the calculation is. The new example is different from the previous example. Here's what I see in the new example:

1) The rate for the first 72 hours is 2:25/day.
2) The rate for any time beyond 72 hours is also 2:25/day
3) Which all combines together to give my original proposal based on a simple proportionality =time*2:25/24:00 which is =V3*V1/V2 as originally imagined. (92:30*2:25/24:00 is, indeed, 9:18(:51)

Combining the two examples, it looks like there are three scenarios:
A) time less than 72 hours -- simple proportionality V3*V1/V2
B) time greater than some threshold -- also simple proportionality V3*V1/V2
C) time between 72 hours and threshold -- first 72 hours at 2 hours and 25 minutes per day and the remainder at 2 hours and 25 minutes per hour.

Which can all be combined with IF ( ) function(s). Something like =MIN ( V3,"72:0:0" )*V1/V2+IF ( V3 < threshold,remainder*V1/"1:0:0",remainder*V1/V2 )

I'm still assuming that the example in post #3 is correct. Are you certain the example in post #3 shouldn't be 7:18(:13)?

Based on post #5, my proposed formula (based on a simple proportionality) would be =V3*V1/V2 where V3 has the time value, V1 contains 2:25:00 (which is really 0.10069...) and V2 contains 24:0:0 (which is actually the number 1).