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Materials Cost Calculation
We measure all materials by the inch, but purchase them by the foot, so we must convert our
measurements.
Linear Materials
Linear materials are calculated by the running foot. Examples are dowels and molding.
Length (in inches) ÷ 12 x Price ($)
(Dividing by 12 converts feet to inches)
Sheet Goods
Sheet goods are calculated by area and measured by the square foot. They come in set
thicknesses so that does not enter into the calculation. Examples are plywood, particle board,
plastic laminate, and Masonite.
Tricky Part: We buy sheet goods by full sheets. Most are 4 feet by 8 feet so we need to
calculate the cost per square foot for a whole sheet first. Seldom does the supplier tell you
the cost per square foot.
Width (4’) x Length (8’) = 32 square
Cost per square foot is the total price ÷ 32
The formula for a smaller piece is:
Number of pieces x Width x Length ÷ 144 x price per square foot
(Dividing by 144 converts feet to inches)
Volume
Solid wood can come in random thicknesses, widths and lengths and is purchased by the board
foot.
1 board foot is 1inch x 12 inches x 12 inches or 144 cubic inches
Rule: Always round up the thickness (and only the thickness) to the next whole inch
Formula:
Number of pieces x thickness (rounded up) x Width x Length ÷ 144 x price per board foot
(Dividing by 144 converts feet to inches)