General Intelligence · Coded Time

Based on the following symbol representations for time: @ = either minutes or seconds are 13 ^ = either minutes or seconds are 32 & = either minutes or seconds are 35 $ = either minutes or seconds are 48 > = either minutes or seconds are 27 # = either minutes or seconds are 55 % = either minutes or seconds are 40 Note: If two symbols are specified, the first is regarded as the minute symbol, and the second as the second symbol. For instance, 13 minutes and 27 seconds are denoted by '@ >'. What was the precise time difference between X and R in an exam room where the allotted exam time was '#' minutes? Student X finished his exam in exactly '$ %', whereas Student R finished first and took '& @'.