Date&Time calculation driving me insane

[jondyad1]

Hello

I am attempting to analyse some data to produce performance rates. I have column A with time taken in minutes and seconds (have used [HH] as custom format to display. I have another column B - with number of units (number format).
I want to divide B by A and multiply by 60 to give me an hourly performance . Currently I am getting some ridiculous numbers.

[Badger04]

try =(B1/(A1*1440))*60

Need to convert the time into seconds first and do the rest