A telephone company charges customers a certain amount for the first minute of a long distance call and another amount for each additional minute. A customer makes two calls to the same city-a 38-minute call for $1.99 and a 14-minute call for $0.79.

(a) Determine the cost for the first minute and the cost for each additional minute.

(b) If there is a federal tax rate of 3.3% and a state tax rate of 7.8% on all long distance calls, find, to the nearest minute, the longest call to the same city whose cost will not exceed $9.00.