Basic: five 1×8×10' walnut boards
A small shop is sourcing rough walnut for a tabletop and orders five boards at 1 inch thick, 8 inches wide, and 10 feet long from a local sawmill.
Result33.33 board feet total, or about $400 at $12/BF for FAS walnut.
Per board: (1 × 8 × 10) ÷ 12 = 6.667 BF. Total for five: 6.667 × 5 = 33.33 BF. At $12/BF that is 33.33 × 12 = $400.00. For a tabletop you would typically order an extra 20% on top of this for jointing waste, defects, and a spare board — about 40 BF, or roughly six boards instead of five.