I'm clearly missing something...
We know that pigs+cows=40, right?
From statement 1, it should be 26 2/3 cows and 13 1/3 pigs, as stated by GMAT TIGER.
How can we have fractions of these animals? Is the OA really [C]?
Does the GMAT include questions like this that don't really make sense? I must be missing a key factor in this problem...
"The price of anything is the amount of life you exchange for it." -Thoreau