Step 1: Let initial men = $x$, total work = W.
If all worked for 8 days: $x \times 8 = W$.
Step 2: With dropouts
Day 1: $x$ men, Day 2: $x-10$ men, ..., Day 12: $x-110$ men.
Step 3: Total work equation
$W = x + (x-10) + (x-20) + \dots + (x - 110)$.
This is 12 terms in AP, sum = $\frac{12}{2} [2x - (0 + 110)] = 6(2x - 110) = 12x - 660$.
Step 4: Equate
$8x = 12x - 660 \Rightarrow 4x = 660 \Rightarrow x = 165$.