107 MB has nothing to do with time and a CD takes 700 MB or 80 minutes

If you need to split the file then there is a link in one of my posts for a freeware mp3 cutter if that the format it's in. You will have to search though for it

Google will probably be easier than finding that post. Had something to do with ring_tones which is now a spamword see it won't work as a keyword in the forum search. It was posted at least 3 months back though, so that narrows the search