The two pieces relate to the number of minutes used, since there's the 400-minute limit.
Piece #1: When you use less than or equal to 400 minutes:
Cost calculation: $47.35 + $13.94 = $61.29
Piece #2: When you use more than 400 minutes:
Cost calculation: $47.35 + $13.94 + $0.60(x-400)
The x-400 piece is because you're only charged the $0.60/minute beyond the 400 minutes, so 401 minutes needs just 1 minute of extra charge
Cost calculation cleaned up: 61.29 + 0.60x - 240 = 0.6x - 178.71
Now it looks weird to have that -178.71, but keep in mind that this is only used if x > 400.

Your system might not require the "0≤x", but it technically should be there.