jlongoria

What you need to do is this:
    Create a variable and set its expression to the following
($F{AVG_TALK} / $F{CALLS}) / 60) - ( (($F{AVG_TALK} / $F{CALLS}) / 60) % 1) + ( (($F{AVG_TALK} / $F{CALLS}) % 60) / 100.0 )[/code]    
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   Explanation:
      ($F{AVG_TALK} / $F{CALLS}) / 60) - ( (($F{AVG_TALK} / $F{CALLS}) / 60) % 1)  gets the whole part of the number.
      ( (($F{AVG_TALK} / $F{CALLS}) % 60) / 100.0 ) gets the fractional part, converted to seconds+milliseconds.
 
The result should be 2.4222 with AVG_TALK = 32444 and CALLS = 200.