There is insufficient information to answer this question because you do

not know the ratio of male to female parents in the one parent house holds.

For that matter, in this day-and-age you don't know it for the two parent

households either.

But lets make the socialy conventional assumption that the single parent

households have a female adult,and the two parent households have one

male and one female adult.

There are 12 (40*0.3) single parent households = 12 female adults

There are 28 (40-12) two parent households = 28 female and 28 male adults.

So there are 40 female and 28 male adults and 40*2.6=104 children in the

client base, a total of 172.

RonL