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First convert pounds to kilograms so the mg/kg order matches patient weight: (44\ \text{lb} \div 2.2 = 20\ \text{kg}). Next multiply by the ordered strength: (35\ \text{mg/kg} \times 20\ \text{kg} = 700\ \text{mg}). Thus, B is correct. On TEAS dosage items, dimensional analysis prevents common errors: (44\ \text{lb} \times \frac{1\ \text{kg}}{2.2\ \text{lb}} \times \frac{35\ \text{mg}}{1\ \text{kg}} = 700\ \text{mg}). Units cancel across each fraction, confirming setup before calculation. Options A (660 mg) and C (770 mg) typically arise from misusing 2.5 lb/kg or rounding weight incorrectly; D (800 mg) would be 40 kg at 20 mg/kg or a mistaken 2.0 conversion factor. After computing, apply a reasonableness check: 35 mg/kg is roughly “one-third of 100 mg/kg,” and (20 \times 35) should land between (20 \times 30=600) and (20 \times 40=800); 700 mg sits right in range. In practice, you would then match to available strengths (tablet/capsule or liquid concentration) and round only per protocol. TEAS emphasizes exact arithmetic and careful conversions to support safe medication administration.