A company produces card board boxes with the top, bottom and sides measuring 3 feet. It cost the company 4 cents a square foot to make each box. The square footage is determined by finding the area of all six sides of the box. Find the cost to make 200 boxes.

since all six sides are squares, and cost = area * unitcost, we have

cost = 6 * 3^2 * 0.04 * 200 = $432.00

unless you meant that the top, bottom and sides had an area of 3 ft^2, and not a side length.
In that case, just divide by 3