1st plan: $25 + $0.14 = $25.14
2nd plan: $0.18
25.14 x 3 minutes of calls = 75.42
75.42 / 0.18 = 419
or 0.18 x 419 minutes of calls = 75.42
So, for the 1st plan there is 3 minutes of calls
and the 2nd plan there is 419 minutes of calls.
The costs of the two plans will be equal which is $75.42 each.