You have exactly $\$ 4.40$ ( 440 ) in quarters ( $25 \phi$ coins), dimes ( $10 \phi$ coins), and nickels ( 5 coins). You have the same number of each type of coin. How many dimes do you have?
(A) 20
(B) 11
(C) 10
(D) 12
(E) 4
The total value of one quarter, one dime and one nickel is $25+10+5=40$.

Since you have equal numbers of quarters, dimes and nickels, you can separate your coins into piles, each containing exactly 1 quarter, 1 dime, and 1 nickel.

Each pile has a value of $40 \notin$, and since $440 \div 40=11$, then you must have 11 quarters, 11 dimes and 11 nickels.

Therefore, you have 11 dimes.

Note: You can check that $11 \times(25 థ+10 \notin+5 \Phi)=11 \times 40 \notin=440 \Phi=\$ 4.40$, as required.

ANSWER: (B)