Question 815272
This is a proportion problem, if you expect a uniform rate.

{{{135/40=Q/60}}};
Just solve for Q.


{{{60(135/40)=60(Q/60)}}}
{{{60*135/40=Q}}}
{{{Q=3*135/2}}}
{{{Q=405/2}}}

You would say, {{{Q=203}}}, or maybe 202.
You would not count a fraction of a person.  In fact, at best, you have three significant figures.  If you have enough doubt about the actual number of minutes, you may be best able to estimate 200 people.