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Board feet = thickness inches × width inches × length feet × quantity ÷ 12. Planning board feet = board feet × (1 + waste percent ÷ 100). Optional material estimate = planning board feet × price per board foot.- Apply the formulaBoard feet = thickness inches × width inches × length feet × quantity ÷ 12. Planning board feet = board feet × (1 + waste percent ÷ 100). Optional material estimate = planning board feet × price per board foot.105.6 board feetBase board feet 96; planning board feet with allowance 105.6; optional material estimate $0.00.