Formula for showing items per minute

[PoppaButch]

Hi,
I have been trying to come up with a formula where the end result would show
how many items per minute.
a1= 120 widgets (# is formated as number)
b1 = 120 minutes(# is formated as [m])
conventional wisdom would tell you b1/a1 = 1 widget per minute
I come up with 1440.
What am i doing wrong?

 

[David Biddulph]

Excel times aren't stored as minutes, but as days.
60*24 = 1440.