Approach: Set up two linear equations directly from "boys exceed girls by 10" and the post-departure condition, then solve simultaneously.
Let girls \(=g\) and boys \(=b\), with \(b=g+10\). After \(40\%\) of the girls and \(60\%\) of the boys leave, the remainder is \(0.6g\) girls and \(0.4b\) boys, and remaining girls \(=\) remaining boys \(+8\): \[ 0.6g = 0.4b+8. \]
Substitute \(b=g+10\): \[ 0.6g=0.4(g+10)+8=0.4g+4+8 \implies 0.2g=12 \implies g=60. \]
So \(b=60+10=70\), and the initial number of students is \[ 60+70=\boxed{130} \]
(Check: \(40\%\) of \(60=24\) girls leave, leaving \(36\); \(60\%\) of \(70=42\) boys leave, leaving \(28\); indeed \(36=28+8\).)
Note: the source phrase "more than 10 boys than girls" is read here as the standard "10 more boys than girls," which is the reading that yields a unique, consistent answer.