Multiply Length 48", Width 40", and Height 28" (22", plus 6 pallets) = 53.760 cubic inches. Divide 53,760 times 1,728 = 31.1 cubic feet. Divide 110 pounds (80 pounds for the carton and 30 pounds for the pallet) by 31.1 cubic feet = 3.54 lb/cf (i.e., density).