Thank you for the opportunity to help you with your question! the solution is as such:
let the total no. of doctors be x.
now if 26.6 % of x = 44, 400
then x= 166917
so the total no of doctors = 166917
Please let me know if you need any clarification. I'm always happy to answer your questions.It was lovely helping you. in case of a wrong answer or doubt please discuss before taking any action, than you for your co operation.