I don't see what your problem is. The Sale Price in column E is a sale price per minute. Column E and Column H will only be the same when the time is less than a minute. The charges as laid out by your costing is that anything over the minute is charged to the next higher minute. If are only charging for 1 minute for the fist minute or part thereof and by the second thereafter then that is different.
This formula, that you already are using in your last worksheet is working correctly for charges by the minute:
This works equally well producing the same results:
I have in the attached file, calculated the duration in seconds and the cost per second.
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