You can easily accomplish this with minimal resources by utilizing the corner pieces. The standard foundation piece requires 2 plastic and 2 planks but only yields 1 plastic and 1 plank when destroyed (with an axe by the player, not the shark). The corner piece, on the other hand, only costs 1 plastic and 1 plank and refunds the same 1 plastic and 1 plank when destroyed. This can be used to reduce the cost of the achievement down to only the cost of the axes used to destroy the foundations. This does, however, require the player to rotate the pieces for the most convenient layout.
Additionally, foundations cannot exist without being attached to at least one additional foundation, meaning two foundations can be destroyed at once.
See this brief guide for a demonstration