A board foot is the standard unit for measuring lumber volume in the US. One board foot equals 144 cubic inches.
Board Feet = (Thickness × Width × Length × Quantity) ÷ 144
All dimensions are in inches. The divisor 144 comes from 12 × 12 (one square foot × one inch thick).
Ten boards, each 1" thick × 6" wide × 96" long. Board feet = (1 × 6 × 96 × 10) ÷ 144 = 5,760 ÷ 144 = 40 board feet.
Remember that nominal dimensions differ from actual: a 2×4 is actually 1.5" × 3.5". For accurate board foot calculations, use actual finished dimensions, not nominal sizes.