Nyquist frequency = 1⁄2 × Sampling rate
Nyquist frequency = 1⁄2 × 44,100 Hz = 22,050 Hz = 22.05 kHz
44,100 samples/second × 2 bytes/sample = 88,200 bytes/second ≈ 90 kB/second
90 kB/second × 60 seconds/minute = 5,400 kB/minute ≈ 5 MB/minute
5 MB/minute × 2 channels (left and right) = 10 MB/minute