Why does time have 60seconds and 60 minutes>

One theory is that 60 was the most easily divided number with no remainder.

I first heard this theory on inourtime on abc radio national

Why do we have 360 degrees in a circle

An extension of the above theory was extended to 360 degrees

Another theory was that initially there were 300days in a year,

After an Astronomical collission the orbit was then altered to 360days and hence we have 360 degrees.

I vaguelly recall hearing this theory on 66/40 transmitted over the vision radio network which has no functional webpage for me to read and provide an appropriate link.