10 factors implies that the number can be of the form
1) a9 ( Least odd number will be 39)
2) ab4 (Least odd number will be 34×5=405)
Therefore, as the least number is 405, there are no two digit numbers of the specified form. The answer is 0.
Note - If a number N can be factorized as N=am×bn (where a, b are the prime factors)
Then, number of factors of N = (m+1)(n+1)