Answer: (B) at least 365, no more than 1,940
Explanation:
The customers whose bill is $53.24, are charged $53.24-$34.99 for their minutes: $18.25 / $0.05 per min = 365 minutes, so that is the minimum of minutes.
When the bill reaches $132, the actual minutes charge is $132-$34.99=$97.01.
The corresponding number of minutes is $97.01/$0.05 per min = 1940.2 minutes. The maximum, however, must be 1940 minutes because if we rounded up to 1941, the charges would have been $97.05, which would exceed the given amount of $132.