how to calculate second and minisecond for audio cue point

I'm trying to do a sound sync for the audio and movie clip in Flash. I found a tutorial on the web and it seems to work. However, I don't know how to calculate the second and mini second from the mp3 file. The first frame has the following lines to define the time for each animation:
// Import class
import net.quip.sound.SoundSync;

// Stop main timeline
stop();

// Create an instance of SoundSync
var ss:SoundSync = new SoundSync();

ss.addCuePoint("IT", 20100);
ss.addCuePoint("admin", 20000);
ss.addCuePoint("maitenance", 19800);
ss.addCuePoint("treatment", 16479);
ss.addCuePoint("engineering", 14598);
as.addCuePoint("logo_epa_npdes", 12356);
ss.addCuePoint("construction", 8967);
ss.addCuePoint("370mgd", 7896);
ss.addCuePoint("mc_650,000",5439 );
ss.addCuePoint("130mgd", 3254);
ss.addCuePoint("1938", 2439);
ss.addCuePoint("vintage_mc", 0);

// Use instance to load external MP3
ss.loadSound("Scn04-05.mp3", true);

// Create a listener object for the
// cuePoint and onSoundComplete events
var listener:Object = new Object();
listener.cuePoint = function():Void {
play();
}
listener.onSoundComplete = function():Void {
play();
}
ss.addEventListener("cuePoint", listener);
ss.addEventListener("onSoundComplete", listener);

and the soundsync.as file as follows:
import mx.events.EventDispatcher;
import mx.utils.Delegate;
class net.quip.sound.SoundSync extends Sound {
// PROPERTIES
private var _cuePoints:Array;
private var _currentCuePoint:Number;
private var _interval:Number;
private var _intervalDuration:Number;
private var _secondOffset:Number;
// Event dispatcher
public var dispatchEvent:Function;
public var addEventListener:Function;
private var removeEventListener:Function;
// CONSTRUCTOR
public function SoundSync(target:MovieClip) {
super(target);
init();
}
// METHODS
private function init():Void {
// Initialize properties
_cuePoints = new Array();
_currentCuePoint = 0;
_intervalDuration = 200;
_secondOffset = 0;
// Initialize class instance as valid event broadcaster
EventDispatcher.initialize(this);
}
// Add Cue Point
public function addCuePoint(cuePointName:String, cuePointTime:Number):Void {
_cuePoints.push(
{
type: "cuePoint",
name: cuePointName,
time: cuePointTime,
target: this
}
);
_cuePoints.sortOn("time", Array.NUMERIC);
}
// Get Cue Point
public function getCuePoint(nameOrTime:Object):Object {
var counter:Number = 0;
while (counter < _cuePoints.length) {
if (typeof(nameOrTime) == "string") {
if (_cuePoints[counter].name == nameOrTime) {
return _cuePoints[counter];
}
} else if (typeof(nameOrTime) == "number") {
if (_cuePoints[counter].time == nameOrTime) {
return _cuePoints[counter];
}
}
counter++;
}
return null;
}
// Get Current Cue Point Index
private function getCurrentCuePointIndex(cuePoint:Object):Number {
var counter:Number = 0;
while (counter < _cuePoints.length) {
if (_cuePoints[counter].name == cuePoint.name) {
return counter;
}
counter++;
}
return null;
}
// Get Next Cue Point Index
private function getNextCuePointIndex(seconds:Number):Number {
seconds = (seconds) ? seconds : 0;
var counter:Number = 0;
while (counter < _cuePoints.length) {
if (_cuePoints[counter].time >= seconds * 1000) {
return counter;
}
counter++;
}
return null;
}
// Remove Cue Point
public function removeCuePoint(cuePoint:Object):Void {
_cuePoints.splice(getCurrentCuePointIndex(cuePoint), 1);
}
// Remove All Cue Points
public function removeAll_cuePoints():Void {
_cuePoints = new Array();
}
// Start
public function start(secondOffset:Number, loops:Number):Void {
super.start(secondOffset, loops);
dispatchEvent({type:"onStart", target:this});
// Reset current cue point
_secondOffset = secondOffset;
_currentCuePoint = getNextCuePointIndex(secondOffset);
// Poll for cue points
clearInterval(_interval);
_interval = setInterval(Delegate.create(this, pollCuePoints), _intervalDuration);
}
// Load Sound
public function loadSound(url:String, isStreaming:Boolean):Void {
super.loadSound(url, isStreaming);
clearInterval(_interval);
_interval = setInterval(Delegate.create(this, pollCuePoints), _intervalDuration);
}
// Stop
public function stop(linkageID:String):Void {
if (linkageID) {
super.stop(linkageID);
} else {
super.stop();
}
dispatchEvent({type:"onStop", target:this});
// Kill polling
clearInterval(_interval);
}
// Poll Cue Points
private function pollCuePoints():Void {
// If current position is near the current cue point's time ...
var time:Number = _cuePoints[_currentCuePoint].time;
var span:Number = (_cuePoints[_currentCuePoint + 1].time) ? _cuePoints[_currentCuePoint + 1].time : time + _intervalDuration * 2;
if (position >= time && position <= span) {
// Dispatch event
dispatchEvent(_cuePoints[_currentCuePoint]);
// Advance to next cue point ...
if (_currentCuePoint < _cuePoints.length) {
_currentCuePoint++;
} else {
_currentCuePoint = getNextCuePointIndex(_secondOffset);
}
}
}
// EVENT HANDLERS
// onSoundComplete
public function onSoundComplete():Void {
// Kill polling
clearInterval(_interval);
// Reset current cue point
_currentCuePoint = 0;
// Dispatch event
dispatchEvent({type:"onSoundComplete", target:this});
}
}

any help will be greatly appreciated.