III Time

From $seconds$ to $seconds$ and $minutes$:

$s = 1667$

$m = \frac{1667}{60} = 27.783\text{={3}}$

$\frac{78.33}{100} = \frac{s}{60}$

$\frac{60 \times 78.83}{100} \approx 47$

$m = 27$, $s \approx 47$