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It is a little hard, at first. You're probably trying way too hard to get everything down to the exact amount of sheet goods and solid lumber that you need, in order to come up with your materials cost. Then you start planning every cut, joint, and assembly step to develop your labor cost. It can take a lot of time, especially if you don't have any previous project experience to base it on.
I've started use a materials * project factor. The materials are pretty much fixed, based on where and how much you buy. The "cost" to you, for materials, is not really affected by "what" you are building. However, what you are building can have a huge impact on your time. Basic cabinetry is simpler than a built-in. Drawers take a lot more work (and additional material cost) than a cabinet with a door. Fixed shelves are a lot less work than adjustable shelves. Determine your labor costs for the basic cabinet, then add-on for drawers, adjustable shelves, glass door setups, raised panel, etc.
When calculating material costs, always round up. Don't try to get the actual "cutlist" of every piece of the project, but try to allow for each "component". For instance, the solid wood for a basic frame & panel door is H(in) + W(in) /12, then round up to the nearest foot. That gives you the number of feet of a 6" wide board required to make the rail & stiles. Double that number to allow for the face frame, and you've got the number of board feet of solid wood for that cabinet. The panel is either 1/4" ply for flat, or solid wood for raised panel. The carcass is probably 1/2" or 3/4" sheet goods. For these purposes, it doesn't matter since there is little difference in cost between 1/2" and 3/4" furniture plywood.
Don't beven consider partial sheet goods, round up to the next full sheet. When you get to actually cutting, you may be able to do some optimization, but don't kill yourself over it. You can spend a lot of time trying to squeeze out a few inches extra scrap.