$P=4 x y+3 x^{2}+2 x-10$

Step 1 ：Given the equation \(P = 4xy + 3x^2 + 2x - 10\), let's assume \(x = 2\) and \(y = 3\)

Step 2 ：Substitute the values of x and y into the equation: \(P = 4(2)(3) + 3(2)^2 + 2(2) - 10\)

Step 3 ：Simplify the equation: \(P = 24 + 12 + 4 - 10\)

Step 4 ：Calculate the value of P: \(P = 30\)

Step 5 ：\(\boxed{P = 30}\)