L = length = 4
W = width = 3
H = height = 2
------------
V = Volume of the box
V = L*W*H
V = 4*3*2
V = 24 cubic feet
----------
S = Surface area of the box
S = 2*(L*W + L*H + W*H)
S = 2*(4*3 + 4*2 + 3*2)
S = 52 square feet
----------
R = surface area to volume ratio
R = S/V
R = 52/24
R = 2.1667 approximate
This ratio is not less than 2, so it is not cost-effective for the company to use this box.