I'll let David chime in on the cost for film - but it would seem that the cost per minute for Digital is near zero since the media is reusable and the only true sunk cost per minute would be the cost of electricity to charge the battery (pennies). That further complicates the issue with digital since you can shoot more and longer takes without additional media costs.
Agree with what's been said, but I'll note that with digital, you pay for storage and transfer costs (hard drives, laptop), and potentially the hire of a DIT. On a film shoot, you often have a clapper loader (2nd AC/film loader). Furthermore, you tend to shoot more in digital than on film. This stuff matters on low budget shoots more than on big, as Michael points out.
I myself haven't seen an "all-in" number per minute for film vs. digital. This is partially because there are a lot choices you make in post that influence it, such as quality of scan and who does it for you.