It is best to makeup a cutting list before estimating the material cost.

• A. measure the room
• B. makeup a cutting list
• C. choose the finish first
• D. consult a price catalog

Answer: (B)

Planning the exact pieces first is essential because a cutting list translates the design into a concrete inventory of parts. It lists how many pieces are needed, their precise dimensions, and how they will be cut from stock. With that information, you can accurately calculate the total material required—board feet of lumber, square feet of sheet goods, edging, and hardware—while also estimating waste from kerf and layout. This lets you price materials reliably from catalogs, compare stock options, and avoid over- or under-ordering. Skipping the cutting list and estimating from general measurements often leads to mismatches, since different pieces may demand different sizes or multiple sheets, and waste varies with how parts are laid out. Measuring the room, choosing a finish, or consulting a price catalog are helpful steps, but the cutting list provides the exact material quantities and stock needs that make the cost estimate trustworthy.