The correct option is B 40
Let 1 man's 1 day's work =x and 1 woman's 1 day's work =y.
Then, 4x+6y=18 and 3x+7y=110.
Solving the two equations, we get: x=11400,y=1400
∴ 1 woman's 1 day's work =1400.
⇒ 10 women's 1 day's work =(1400×10)=140.
Hence, 10 women will complete the work in 40 days.