Here is a simple formula. 12 / (Depth in inches x Width in inches) x Number of Board feet
Very easy calculation really
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Linear footage is a one dimensional measurment. Board footage is volume. one board foot is 1 inch thick by 12 inches square. 1" x 12" x 12" = 144 cubic inches of wood or one board foot.
Multiply Imperial gallons/foot by 14.915
if the board is 8 inches width by 8 foot long by 2 inches thick at $5.50 per linear board what is the price per board?
You can't convert that.
A linear foot is a unit of distance. A square foot is a unit of area. The two units are therefore incompatible.