In Spain the materials are sold in reference of the metric system, so we will try to converse the units to the closer reference in american system.
you will need a piece of plywood 10mm thick it should be 3/8 in, then 24 X 27.5 in. Everything will be carved with 1/8inch straight cut bit
Run your Xcarve and once it ends you can finish your tray with a 180 grit sandpaper.
we choose leave the original color of the plywood but you can apply any preference tint before finish with the polyuretane.