Solution: Assuming that they are all first prizes, the total prize is 300x60= 18000 (yuan).

Extra 18000- 10000=8000 (yuan)

Therefore, the number of second prize places is: 8000÷(300- 100)=40 pieces.

First prize places: 60-40=20 (pieces)

A: There are 20 places for the first prize and 40 places for the second prize.

Calculation method of fractional and decimal elementary arithmetic

1, fraction, decimal addition and subtraction mixed operation, when the fraction can be converted into a finite decimal (denominator only contains prime factors 2 and 5), it is generally easier to calculate the fraction after it is converted into a decimal, and when some fractions cannot be converted into a finite decimal, the number of components of the fraction is calculated.

2. Fraction and decimal multiplication are mixed operations. If the decimal is about the denominator of the fraction, it can be calculated directly or by dividing the decimal into numbers. If the fraction is converted into decimal, it can be simplified or converted into decimal.

3. For some types of questions, it is not necessary to unify the whole type of questions or calculate them into decimals. It can be divided into several parts according to the operation order, and the appropriate algorithm can be selected.

Note: The result of elementary arithmetic is that fractions should be converted into the simplest fractions, and false fractions should be converted into fractions or integers. When you encounter an inexhaustible part without specifying an approximate value, you can use a fraction to express the quotient, or you can keep two decimal places as usual.