A WORKED EXAMPLE
Five boards. One clear total.
For five boards, each 1 in × 6 in × 8 ft:
(1 × 6 × 8 ÷ 12) × 5 = 20 BF
At a quoted $8 per BF, that is $160. If you choose a 15% allowance, your planning target becomes 23 BF and $184.
Example prices only. The original board list still contains 20 BF; the allowance is shown separately.
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