The answer depends on
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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 cannot, without information about the width.
It depends on the price (given by the supplier or shop) per metre of the pipe. One UK company on the internet gave a list price £11.10 per metre.
18.5 x 19.00 = 351.50 plus tax
There are 3.3 feet in a meter. So you would multiply .72 by 3.3 for your answer. Or you might divide 3.3 into your liner footage to find out your liner meters.