Derive a raw material's per-square-foot rate from board cost

Work out a material's square-foot rate by dividing the full board's purchase cost by its area in square feet.

1. To arrive at a raw material's per-square-foot rate, take the purchase cost of a full board and divide it by the board's area in square feet (for example, an 8 ft by 4 ft board is 32 square feet).

2. Raw material costs entered in the catalogue are used to derive the square-foot rate for that material, rather than the square-foot rate being typed in directly.

3. Costing is not entered on the design itself: it is derived from the catalogue prices of the units and finishes (laminates and other finishes, core materials, edge bands) that are selected for the design.