10. (10 points) The kindergarten is distributing gifts to children. If 2 children each receive 4 gifts, and the rest each receive 3 gifts, there will be 11 left over. If 4 children each receive 3 gifts, and the rest each receive 6 gifts, there will be 10 left over. How many gifts are there in total?
【Analysis】Assuming each person is given 3 gifts the first time, then there will be $2 \times(4-3)+11=13$ gifts left. If each person is given 6 gifts the second time, there will be $4 \times(6-3)-10=2$ fewer gifts, which means each person is given $6-3=3$ more gifts, thus requiring $13+2=$ 15 more gifts. Based on this, we can determine the number of people, and then the number of gifts.

【Solution】$[2 \times(4-3)+11+4 \times(6-3)-10] \div(6-3)$
$$
\begin{array}{l}
=[2 \times 1+11+4 \times 3-10] \div 3 \\
=[2+11+12-10] \div 3 \\
=15 \div 3 \\
=5 \text { (people) } \\
2 \times 4+(5-2) \times 3+11 \\
=8+3 \times 3+11 \\
=8+9+11 \\
=28 \text { (items) }
\end{array}
$$

Answer: There are 28 items in total.