A board foot is a volume
One board foot is 12 × 12 × 1 cubic inches, exactly 0.002359737216 m³. A 2 in × 6 in × 12 ft board is 12 board feet on those dimensions. A measured 1.5 in × 5.5 in × 12 ft board is 8.25 board feet.
A seller may price lumber using a nominal or quoted tally. Enter that tally separately from measured dimensions so a price comparison does not change the physical volume. The calculator uses your selected basis for each row's price.