The area of the circular path, shaded portion, is [area of the outer circle $Q$ - area of the inner circle $P]=$\pi R^2-\pi r^2=\pi\left(R^2-r^2\right)=\frac{22}{7}\left(8^2-6^2\right)=\frac{22}{7} \times 28=88$$ square feet

Now, as the circular path has cement of 0.05 feet width, we get the volume of the cement used for the cemented path as $=$ Area of the circular path $\times$ Width of the path $$=88 \times 0.05=4.4$$ cubic feet.

Hence the answer is (B).