Under "pieces" put the number of parts that are alike.
Under "size" put the various dimensions of pieces. In finding the sizes of the various pieces of lumber, examine the working drawings for finished dimensions, making due additions for tenons, then add 1/4" to the width and 1/2" to the length to allow for cutting out and squaring up. Tho you are to make use of stock mill-planed to thickness, you are to specify the thickness from which this mill-planed stock is got. Allow at least 1/8" for mill-planing.
Remember that length always means along the grain.
Fractions of an inch in width and length are not considered. Neither are fractions of a cent in the final results. If the fraction is 1/2 or over, take the next higher whole number. If it is less than 1/2, drop it. Fractions of an inch in thickness that are over 1" and fractions of a cent in the price per foot are to be figured as they are.
Lumber is measured by the superficial foot which is 1" x 12" x 12". Boards that are less than 1" thick are sold by surface measure. In other words, boards less than 1" thick are figured for quantity as 1" thick.
Standard sawed thicknesses are 1", 1 1/4", 1 1/2", 2", 2 1/2",
3", 3 1/2", 4". Thicknesses less than 1" necessitate re-sawing these sizes. In some communities the price per square foot for re-sawed stock varies for each difference of 1/4" in thickness.
In figuring, multiply the length by the width by the thickness, by the number of pieces. If any piece is less than 1" thick figure it as 1". Combine all results that are the same in price per foot. Reduce to square feet by dividing by 144. Reduce decimally and do not carry the result beyond tenths place. Dispose of any fractional part beyond tenths as directed above. Write your result in fractional form that the decimal point may not be overlooked and be the cause of trouble.
The price list gives the price of lumber per 1,000 feet. The price per foot is readily obtainable.
In figuring finish for these cabinet pieces, double the number of feet of stock as given by the stock bill to get the number of feet of finish. This is only an approximate method but is sufficiently accurate for such pieces as are to be made in first year high school, as specified in Advanced Projects in Woodwork, Group IX.