A sheet is 2440×1220 mm. Trim 10 mm off EACH edge. Cut identical 380×260 mm rectangles in a uniform grid. Kerf is 3 mm BETWEEN adjacent pieces only, with no extra kerf at the usable boundary. Compare two uniform orientations; mixed nesting is outside scope.
Calculate the total pieces in the unrotated grid. Keep intermediate values unrounded; round the final answer to 4 decimal places if needed.