Total surface area of first box = 2(8 * 6.25) + 2(8 * 10.5) + 2(6.25 * 10.5) = 2(50) + 2(84) + 2(65.625) = 100 + 168 + 131.25 = 399.25 sq. ins
Total surface area of second box = 2(9 * 5.5) + 2(9 * 11.75) + 2(5.5 * 11.75) = 2(49.5) + 2(105.75) + 2(64.625) = 99 + 211.5 + 129.25 = 439.75 sq. ins
Hence, the second box requires more material to make.