18x12x8 boxes on a 48x40 pallet

Questions

How many 18x12x8 boxes fit on a 48x40 pallet?

48 cartons when the maximum height is 60 inches, before weight. That is 8 per layer and 6 layers.

How many 18x12x8 boxes are in one layer?

8. The higher count turns the carton.

Why does the layer count use 52 inches?

The pallet calculator holds back 8 inches of a 60-inch maximum for the deck. 52 divided by 8 is 6 layers.