{
  if ( cpm > 0) {
  } else {
    cpm = 280
  }
  cps = cpm * 2 / 60
#
    if ( NR > skip && NF > 0 ) {
      sec = s/cps + offset * 60
	if ( h > 0 ) {
	  printf("%d:%02d:%02d  %s\n", sec/3600, (sec/60)%60, sec%60, $0)
	} else {
	  printf("%2d:%02d  %s\n", sec/60, sec%60, $0)
	}
      s = s + length($0)
    } else {
      printf("       %s\n", $0)
    }
}
END {
  sec = s/cps
    if ( h > 0 ) {
      printf("        ( Estimated finish time  %d:%2d:%02d  Total %d bytes  )\n", sec/3600, (sec/60)%60, sec%60, s)
    }
    else {
      printf("        ( Estimated finish time  %2d:%02d  Total %d bytes  )\n", sec/60, sec%60, s)
    }
}