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Its a nonsense topic to discuss, a box should have four walls, a bottom and a cover, a box cant be made of one or two walls,it will remain open. ----------------------- 1. Ignore above. Single wall and double wall are technical terms for construction of corrugated board. 2. Calculate the blank size (L x W), based on a flat blank of the size needed for box in question. Depends on box style. For example, a Regular Slotted Container (RSC), 12 x 10 x 8 inches (glued manufacturer's joint) has a blank size of approximately 46.5 x 13.5, or about 4.4 square feet.

3. Convert blank size to square feet.

4. Convert to area of paper component materials. For liners, use blank area times number of liners (single wall = 2, double wall = 3). For corrugated medium, use blank width time blank length times take-up factor (varies with Flute. use 1.5 as conservative) times number of mediums (1 in single wall, two in double wall). In our example, 4.4 x 2 = 8.8 for liners, and, 4.4 x 1.5 = 6.6 for medium.

5. Convert to pounds of material. For typical light duty single wall boxes, use 42 lbs per thousand square feet for liners and 23 lbs per thousand square feet for mediums. In our example, 8.8 x 42/1000 = 0.37 lbs for liners, plus, 6.6 x 23 = 0.17 lbs for medium, Total = 0.54 lbs per box. 6. Convert to pounds per thousand. In example, 0.54 x 1000 = 540 lbs/1000 boxes. 7. Calculate material cost. Since this is only a very rough estimate, use $600 per ton. Early 2009 typical figure. In example, 540 x 600/2000 = $162/1000 boxes. 8. Estimate converted box price from material cost by doubling material cost. Example, $162 x 2 = $324/thousand boxes, $0.324 each. 9. Caution: Many assumptions and shortcuts taken. Actual is highly situation dependent. No better than maybe +- 50% even for best case.

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