The board foot is a unit of volume derived from the imperial system of units with the symbol FBM.
1 board foot is equal to the volume of an object one foot in length, one foot wide and one inch thick. It is therefore equal to 1/12 ft³.
The board foot is the unit used to measure rough or planed lumber. For example 2 x 4 timber when planed actually only measures 1.5 in x 3.5 in. This takes into account the wastage when planing. The board feet measurement in this case would represent the wholesale amount. Where the loss in board feet (and planing) only applies to width and thickness, the actual length is used - as there is no loss when cutting lengths.
The cup is a unit of volume in the US customary unit system with the symbol cup.
It is equal to 1/2 US customary pint, 1/4 US customary quart and 1/16 US customary gallon. it is also equal to 236.5882365 millilitres.
Used primarily for cooking - the cup was adopted and established as a recognised unit of measure as it could be used by almost anyone in any kitchen. Due to the slight variants in design and size, it is rarely used as an accurate measure for important or critical materials, however it does represent a specific amount and can be used across many recipes to indicate what is needed.