Aparticular mp3 encoder can convert 93.0 kilobytes of music per second from a typical music cd. how many minutes will it take to convert 16.1 megabytes(mb) of music from a cd

To answer this question, you need to convert the 16.1 megabyte into second first. If the rate is 93kb/second, then the calculation would be:
16.1 mb x (1000kb/mb) / (93kb/second)= 173.12 second.
Then 16.1 mb music will last for 173.12 second. After that you can convert it into minutes: 173.12/ (60second/min)= 2.885 minutes.

True, the standard unit for volume is liters which can be represented by either a lower case "l" or a capital "l"