There are 60 min per hour.
There are 24 hours in one day, so there are 60 times 24= 1,440 minutes in a day.
Person A: for 45 minutes per day had a heart rate of 150, and for 1,395 minutes per day had a heart rate of 60.
This means that her heart rate totaled (45x150) + (1,395x60) = 90,450 beats per day.
Person B: for 1,440 minutes per day had a heart rate of 72 beats per minute.
This means that her heart rate totaled (1,440x72) = 103,680 beats per day.
So for 365 days: 365(103,680-90,450)= 4,828,950-this is the number of beats MORE per year of Person B than Person A.