at 72 dpi the file is 32.44 x 48.6
at 96 dpi the file is 24.3 x 36.5
at 120 dpi the file is 19.4 x 29.2
at 240 dpi the file is 9.7 x 14.6
at 300 dpi the file is 7.7 x 11.68
so you can see that the native size at 300 dpi is barely enough for a 8x10.
If you are going to upsample, it is usally best to let the end company do it, they have great software, or if you do it, do it in stages of ~5% growth, don't just go upsample from 72 to 300 dpi, it won't look as good.






