1. Convert Dimensions to Feet:

* Width: 4 inches / 12 inches/foot = 0.333 feet

* Length: 96 inches / 12 inches/foot = 8 feet

2. Calculate Board Feet:

* Board Feet = (Width in feet) x (Length in feet) x (Thickness in inches) / 12

* Board Feet = (0.333 feet) x (8 feet) x (1 inch) / 12

* Board Feet = 0.222 board feet

Therefore, there are approximately 0.222 board feet in a piece of lumber that is 4 inches by 1 inch by 96 inches.