MP3 ripping and encoding benchmark

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Queens of the Stone Age - Feel Good Hit of the Summer (2:45), CD single.
PC Pentium III 500 MHz, Windows 98, dBpowerAMP + LAME 3.92 --alt-preset -standard 3:19
iBook G3 800 MHz, OS X, iTunes + LAME 3.93.1 --alt-preset -standard 2:02