How to Do a Drywall Takeoff
A drywall takeoff turns the surfaces on a drawing set into a count of board, a count of fasteners and finishing material, and a linear footage of trim accessories. The core math is one line:
Sheets = Net surface area (SF) / Sheet coverage (SF) x (1 + waste factor)
A 4 ft by 8 ft sheet covers 32 SF. So 2,400 SF of net wall and ceiling area in 4x8 board, with 10 percent waste, is 2,400 / 32 x 1.10 = 82.5, which you round up to 83 sheets. That is the whole formula. Everything else in this guide is about getting the net area right, choosing a waste factor you can defend, and counting the six other things that ship on the same truck.
The part that separates a takeoff from a guess is that drywall is not one quantity. It is five, and they are bought in different units from different line items:
- -Board in sheets, broken out by thickness, size, and type
- -Joint compound in pounds or gallons, driven by finish level as much as by area
- -Joint tape in linear feet
- -Fasteners in count, then converted to pounds or boxes
- -Trim accessories in linear feet and count: corner bead, reveals, control joints, access panels
Keep them on separate lines. An estimator who prices drywall as one blended number per square foot loses the ability to bid an unusual job, because accessories and finishing do not scale with board area. A long corridor with twelve outside corners and a soffit the whole run has the same board count as an open office of the same square footage and roughly double the finishing work.
Work From the Wall Type Schedule, Not the Floor Plan
The floor plan tells you where walls are. The wall type schedule tells you what they are made of, and that is what you are actually buying. Before you measure anything, copy the schedule down: thickness, number of layers, board type, fire or smoke or STC rating, and which faces get board. A wall drawn as a single line on plan might be two layers of 5/8 in. Type X on both faces. That is four times the board of the single-layer partition next to it, at the same linear footage.
The One Ratio Worth Carrying in Your Head
When walls and ceilings are both in your scope, total drywall surface area tends to land at roughly three times the floor plan area of a typical residential building. It is a rule of thumb, not a number to bid from, and it moves with ceiling height and how chopped up the plan is. Use it the way you would use a gut check on a concrete order: if you measured 4,000 SF of board on a 3,000 SF house, go back and find the closets you missed. If you measured 14,000 SF, you probably double-counted a partition.
Measuring Walls, Ceilings, and Soffits
Measure room by room and keep the rooms separate on your sheet. A single job total is impossible to check later, and when the GC asks why your number is higher than the other guy's, room-level quantities are the only thing that lets you answer.
The Two Base Formulas
Wall area (SF) = Perimeter (LF) x Ceiling height (ft)
Ceiling area (SF) = Length (ft) x Width (ft)
For a 12 ft by 14 ft room with 8 ft ceilings: perimeter is 12 + 14 + 12 + 14 = 52 LF, so wall area is 52 x 8 = 416 SF. Ceiling is 12 x 14 = 168 SF. Gross area for that room is 584 SF.
Both Faces of a Partition
This is the single most common residential miss, and it is worth its own paragraph. An interior partition drawn as one line on the floor plan gets board on both sides. If you run your tape around the room perimeter and multiply by height, you have measured that partition once, from inside the room you are standing in. The room on the other side needs its own measurement. Going room by room handles this automatically, which is the main reason to do it that way. Going wall by wall off the plan does not, and you have to remember to double every partition face that is in your scope.
Confirm it rather than assuming it. On a tenant improvement, walls against an existing corridor or a demising wall may already be boarded on the far side, or the far side may belong to another contract. The question to ask the GC is simply whether you are boarding one side or two, and the answer goes in writing in your bid.
Ceilings Come Off the Reflected Ceiling Plan
Take ceiling areas from the reflected ceiling plan, not the floor plan, and expect the two to disagree. The RCP is where you find out that half the rooms you priced as hard lid are acoustic tile, which is somebody else's scope, or that a room with an 8 ft wall height has a 10 ft ceiling with a soffit dropping around the perimeter.
Mark the RCP as you go: circle every soffit, light cove, cloud, and ceiling transition, and write the height next to it. Where the RCP shows a ceiling height different from the wall height on the section, the wall is taller than you measured.
Soffits and Bulkheads Are Measured Face by Face
A soffit is not a length, it is a set of surfaces. A bulkhead that drops 18 in. below the ceiling and projects 24 in. off the wall has a bottom face and a vertical face, and if it stops short of a wall it has an end face too. Measure each one:
- -Bottom face = soffit length x soffit depth
- -Vertical face = soffit length x soffit drop
- -End faces = drop x depth, one for each open end
A 20 ft soffit with an 18 in. drop and a 24 in. depth is 20 x 2 = 40 SF of bottom, 20 x 1.5 = 30 SF of face, and maybe 3 SF of return. Call it 73 SF, not 20 LF. Soffits also carry outside corner bead down both sides of the whole run, which is where their real cost lives.
Do Not Skip the Closets
Interior closet walls are the most-forgotten area in residential drywall takeoffs. A reach-in closet is four small surfaces and a ceiling, all of it cut-up work with high waste and slow production. Walk the floor plan and count closets deliberately as a separate pass. The same goes for the inside faces of chases, the walls of a mechanical closet, and the ceiling above a stair landing that does not appear on either the first or second floor RCP.
Openings and Waste Factors
Two questions decide whether your sheet count is high or low, and estimators answer them differently. It is worth knowing all three conventions so you can read somebody else's takeoff as well as write your own.
Do You Deduct Doors and Windows?
Everyone agrees on small openings. Nobody deducts a standard door or window. A 3 ft by 7 ft door is 21 SF and a 3 ft by 4 ft window is 12 SF, and the offcuts from cutting around them come out in pieces too small or too oddly shaped to use anywhere else. You burn about as much board cutting the opening as the opening saves you. Deduct them and you order short.
Where the conventions split is on the big ones:
| Convention | Small openings | Large openings | Used by |
|---|---|---|---|
| Deduct nothing | Keep | Keep | CertainTeed's published drywall calculator instructs users not to subtract for openings like doors, windows, or outlets |
| Half-deduct over 32 SF | Keep | Deduct 50 percent of area | Common commercial estimating practice |
| Full-deduct over 32 SF | Keep | Deduct 100 percent of area | Common residential practice |
The 32 SF threshold is not arbitrary. It is the area of one 4x8 sheet, so an opening bigger than that is one you could have covered with a full board.
Pick one convention and apply it across the whole job. The failure mode is not choosing wrong, it is mixing them: half-deducting the sliders in the great room and full-deducting the garage door opening, then applying a waste factor that already assumed you kept everything. On residential work with a handful of large openings, the difference between the three conventions is usually one or two sheets. On a storefront with 400 SF of glazing, it is a real number, and you should be able to say which one you used.
Where Waste Actually Comes From
The 10 percent rule is contractor common sense from an era of straight rectangular walls framed 16 in. on center taking 4x8 sheets with predictable cuts. It still works on that kind of room. It does not translate to cut-up spaces, and the reason is that waste is four separate things stacked on top of each other:
- -Cutting waste at openings. The cutout is rarely reusable, and it usually splits across two sheets because a door almost never lines up with a sheet edge. Figure each opening burns a few percent of a sheet beyond the area of the opening itself.
- -Edge-trim waste at corners and seams. Sheets have to break on framing, and walls are not built in 8 ft increments. The offcut from one wall rarely matches the framing pattern on the next. Light on rectangular rooms, heavy on anything with bump-outs.
- -Breakage in handling and transit. A 1/2 in. 4x8 sheet runs around 50 lb and a 4x12 runs around 80 lb. They snap when carried wrong, dropped, or leaned against the wrong thing. Careful crews lose a little, rushed or green crews lose more.
- -Damage and defects on delivery. A sheet or two per truck shows up with a crushed corner or a crumbled edge. Most yards will swap them, but the practical outcome is usually cutting the bad section off and using the rest.
Written up in a blog post on where the 10 percent rule comes from, AppCrib walked through a 700 SF basement where the clean math said 22 sheets and 24 with the standard 10 percent added. The job actually consumed 27. Real waste was north of 20 percent, because the space had a stairwell, partial framing, and a lot of openings for its size.
A Waste Table You Can Defend
| Condition | Waste | Why |
|---|---|---|
| Large open rooms, few openings, tall straight walls | 5 to 8 percent | Sheets land nearly full, little trim loss |
| Standard residential rooms and light commercial | 10 percent | The default, and it holds for this case |
| Cut-up plans: many closets, corners, small baths | 12 to 15 percent | Every small surface wastes a portion of a sheet |
| Cathedral or raked ceilings, curved walls, heavy soffits | 15 to 20 percent | Angled cuts leave unusable offcuts |
| Patch, remodel, and match-existing work | 20 percent and up | Existing framing does not line up with anything |
Treat these as starting points. The number worth having is your own. Track ordered sheets against theoretical sheets on ten jobs, sorted by the kind of job, and you will have a waste factor nobody can argue with, including you at 11 p.m. on bid night.
Board Types and Sheet Sizes
Coverage by Sheet Size
| Sheet size | Coverage | Sheets per 1,000 SF (no waste) | Typical use |
|---|---|---|---|
| 4 x 8 | 32 SF | 31.3 | Standard residential, 8 ft walls, tight access |
| 4 x 9 | 36 SF | 27.8 | 9 ft walls, kills the butt joint |
| 4 x 10 | 40 SF | 25.0 | 10 ft walls, long residential runs |
| 4 x 12 | 48 SF | 20.8 | Commercial, fewer joints, most production residential |
| 4 x 16 | 64 SF | 15.6 | Large commercial, longest runs, needs the access to handle it |
Sheet size is a finishing decision as much as a board decision. Every joint gets tape and multiple coats of compound and a sanding pass. Hanging 4x12 board horizontally on an 8 ft wall gives you one horizontal joint at 4 ft running the room perimeter, and no butt joints in a 12 ft wall. Hanging 4x8 in the same room adds a butt joint every 8 ft, and butt joints are the slowest joint to finish because there is no tapered edge to bury the tape in.
The tradeoff is weight and access. A 4x12 sheet of 1/2 in. board is heavy enough that a two-man crew and a stairwell become the constraint. On remodels with tight turns, 4x8 is not a compromise, it is the only thing that fits through the door.
Thickness and Type
| Board | Where it goes |
|---|---|
| 1/2 in. standard | Interior walls, most residential |
| 1/2 in. sag-resistant | Ceilings on 24 in. o.c. framing, where standard 1/2 in. would sag |
| 5/8 in. Type X | Fire-rated assemblies, garage ceilings and common walls, most commercial |
| Moisture resistant | Bathrooms, laundry, behind tile in wet areas per the spec |
| Mold resistant | High-humidity areas, and increasingly a blanket spec requirement |
| Abuse and impact resistant | Corridors, schools, healthcare, anywhere carts hit walls |
| 1/4 in. flexible | Curved walls and arches, usually doubled up |
| 1 in. shaftliner | Shaft walls and elevator enclosures, a different assembly entirely |
Never infer board type from the room name. A garage ceiling under living space is a rated assembly and takes 5/8 in. Type X because code says so, not because of the room. A corridor in a school might take abuse-resistant board on the lower portion and standard above, split at a height called out in the spec. Both of those come from the wall type schedule and the spec, and both are invisible on the floor plan.
Layers Multiply Everything
A two-layer assembly is not just double board. It is double screws, a different screw length for the face layer, and often a different finishing scope because the base layer gets fastened and the face layer gets finished. When you see "2 layers 5/8 in. Type X each side" in the schedule, the board quantity for that wall is four times the wall area, not one times. Quantify layers explicitly on your takeoff sheet so a reviewer can see it.
Mud, Tape, Screws, and Bead
Board is the biggest line, and it is the one everybody gets approximately right. The accessories are where takeoffs quietly go short, because they are easy to eyeball and easy to forget.
Manufacturer Coverage Numbers
National Gypsum publishes a drywall materials estimator that ties total area to compound, tape, and fastener quantities. The useful anchor row is 1,000 SF of area, which calls for:
| Material | Per 1,000 SF of board area |
|---|---|
| Joint compound | 123 to 140 lb, or about 9.0 gallons |
| Joint tape | 350 LF |
| Screws | 1,250 |
| Nails, if nailing | 2,000 |
| Board, 4x8 | 32 sheets |
| Board, 4x10 | 25 sheets |
| Board, 4x12 | 21 sheets |
Reduced to per-square-foot factors you can put in a spreadsheet, that table works out to roughly 0.125 to 0.14 lb of compound per SF, about 0.35 LF of tape per SF, and about 1.25 screws per SF. Those are the numbers to start from when you have nothing else.
Fastener Spacing Drives the Screw Count
Screw count is not a guess, it is geometry. Under GA-216, the Gypsum Association's application standard, single-layer board on wood framing is fastened at roughly 12 in. on center on ceilings and 16 in. on center on walls. Ceilings take more fasteners than walls because gravity is working against the board, which is why a job that is heavy on ceiling area needs more screws per square foot than a job that is mostly partitions.
Buy screws by the pound and let the supply house convert. The thing to get right on the takeoff is the length, because it changes with assembly: 1-1/4 in. is the common single-layer screw, and a two-layer assembly needs a longer face-layer screw that actually reaches framing through both sheets.
Compound Depends on Finish Level, Not Just Area
The 9 gallons per 1,000 SF figure assumes a conventional three-coat finish. It is not a constant. A Level 5 skim coat puts a thin layer of compound over the entire surface, which adds material across every square foot rather than just at the joints. A Level 2 garage takes a fraction of the standard number. If the spec calls for anything other than the standard finish, adjust the compound line and say so in your assumptions.
Compound also comes in types that are not interchangeable on the takeoff. All-purpose is the default. Setting-type compound, the kind that comes as a powder and sets chemically, gets used for the first coat on butt joints and in humid conditions because it does not have to dry before the next coat. Lightweight all-purpose sands easier for the finish coats. If your taper has a preference, price what they will actually use.
Trim Accessories Are Linear Feet and Counts
This is the line that gets skipped, and it is pure margin when it is counted and pure loss when it is not. Corner bead is priced and installed by the stick, and you get the count by walking the plan and counting corners, not by applying a percentage to board area.
- -Outside corner bead in LF: every outside corner, full height, plus both sides of every soffit run and every column wrap
- -Inside corner treatment, which is tape and compound rather than bead on most jobs
- -J-bead and L-bead in LF: every place board terminates against a dissimilar material, a window jamb, or a ceiling it does not tie into
- -Reveals and trim in LF where the architectural details show them
- -Control joints in LF: required in long runs and large ceiling fields, and they are in the spec even when they are not on the plan
- -Access panels as a count, by size and rating, pulled from the mechanical and plumbing drawings rather than the architectural set
- -Acoustic sealant in tubes for rated and STC-rated partitions, applied at the perimeter of the assembly
- -Resilient channel or sound clips in LF where the assembly calls for them
A quick sanity check on bead: a house with a lot of window returns, archways, and a kitchen soffit can easily carry several hundred linear feet of outside corner. If your bead line looks like a round number somebody guessed, it was.
Finish Levels and What They Cost You
Finish level is the highest-leverage word in a drywall spec, and it is the one most often left vague. A contract that says the work will be "taped to industry standards" or finished in a "workmanlike manner" has not specified anything, and the person holding the checkbook gets to decide what it meant after the fact.
The standard that fixes this is GA-214, Recommended Levels of Finish for Gypsum Panel Products, published by the Gypsum Association and developed jointly with the Association of the Wall and Ceiling Industry, the Ceilings and Interior Systems Construction Association, the Drywall Finishing Council, and the Painting Contractors Association. It defines six levels, 0 through 5, by the number of coats applied to each element.
What Each Level Requires
| Level | Flat joints and angles | Accessories | Fasteners | Surface treatment |
|---|---|---|---|---|
| 0 | Nothing | Nothing | Nothing | None |
| 1 | Tape set in compound | Optional | None | None |
| 2 | Tape embedded and wiped, leaving a thin coat | 1 coat | 1 coat | None |
| 3 | Tape plus 1 additional coat | 2 coats | 2 coats | None |
| 4 | Tape plus 2 coats on flats, 1 on angles | 3 coats | 3 coats | None |
| 5 | Tape plus 2 coats on flats, 1 on angles | 3 coats | 3 coats | Skim coat over entire surface |
Where Each Level Belongs
GA-214 also says where each level is typically specified, which is what lets you challenge a spec that does not match the room:
- -Level 0 is for temporary construction, or when the final decoration has not been decided yet
- -Level 1 covers smoke barrier applications and areas not normally open to view: plenums above ceilings, attics, concealed spaces
- -Level 2 is for board used as a substrate for tile, and for garages, warehouse storage, and similar areas where appearance is not a concern
- -Level 3 is for surfaces receiving heavy or medium texture before paint, or heavy-duty commercial wallcovering. GA-214 is explicit that this is not the correct level for smooth wall designs or light textures.
- -Level 4 is the standard for smooth wall areas taking flat paints, light textures, or lightweight wallcoverings
- -Level 5 is the highest, and it is what critical lighting and gloss or semigloss paint require
Why This Is a Money Question
Read the table again as labor rather than as coats. Going from Level 3 to Level 4 adds a coat to every flat joint, every accessory, and every fastener across the job, plus the sanding that goes with it. Going from Level 4 to Level 5 adds a skim coat over the entire surface, which is not a joint operation at all. It is a whole-area operation, and it also moves your compound quantity up meaningfully.
So the sequence on every bid is: find the finish level in the spec, find it again on the room finish schedule, and price the higher of the two if they disagree. Then write the level you priced into your proposal. "Level 4 finish throughout, Level 5 at the two-story entry" is a sentence that prevents an argument.
GA-214 is also worth quoting when the argument starts. The standard states plainly that it is not possible to achieve a perfectly flat surface when finishing gypsum panels, and that concealment is achieved through successive thin layers of compound. That language exists because owners inspect finished walls with a work light held flat against them and find things that no level of finish was ever meant to eliminate. Where the job has appearance areas at Level 3, 4, or 5, GA-214 points to a jobsite mock-up as the agreed visual standard, specified by the design professional. On a high-end job, getting a mock-up approved is cheaper than relitigating the whole scope at closeout.
Worked Example: A Full Takeoff
Here is a small residential job run end to end. A 1,600 SF single story, 9 ft ceilings throughout, hard lid ceilings, 1/2 in. standard board on walls and ceilings with 5/8 in. Type X on the garage side of the common wall and the garage ceiling. Board both sides of all interior partitions. Level 4 finish throughout.
Step 1: Wall area
Exterior wall perimeter measures 168 LF. Interior partitions total 210 LF, boarded both faces.
- -Exterior walls, inside face only: 168 x 9 = 1,512 SF
- -Interior partitions, both faces: 210 x 9 x 2 = 3,780 SF
- -Wall subtotal: 5,292 SF
Step 2: Ceiling area
Ceilings follow the conditioned floor area: 1,600 SF. The garage is separate at 400 SF and gets Type X, so hold it out of this line.
- -Ceiling subtotal, standard board: 1,600 SF
Step 3: Closets and the things that hide
Eight closets, averaging 22 SF of wall surface and 12 SF of ceiling each, which the room-perimeter measurement did not pick up.
- -Closets: 8 x 34 = 272 SF
Step 4: Soffit
One kitchen soffit, 22 LF, 14 in. drop, 24 in. deep, open at one end.
- -Bottom: 22 x 2 = 44 SF
- -Face: 22 x 1.17 = 26 SF
- -End return: 1.17 x 2 = 2 SF
- -Soffit subtotal: 72 SF
Step 5: Gross and net
- -Gross standard board area: 5,292 + 1,600 + 272 + 72 = 7,236 SF
- -Openings: eleven standard doors and nine windows, all under 32 SF, so none deducted. One 8 ft by 7 ft slider at 56 SF, deducted in full under the convention chosen for this job.
- -Net standard board area: 7,236 - 56 = 7,180 SF
Step 6: Board count
The job is 9 ft ceilings, so 4x9 board hung vertically eliminates the horizontal joint on every wall. Use 4x9 at 36 SF for walls and 4x12 at 48 SF for ceilings. Waste at 12 percent, because eight closets and a soffit make this a cut-up plan rather than a simple one.
- -Walls, closets, soffit: 5,292 + 272 + 72 - 56 = 5,580 SF net. 5,580 / 36 x 1.12 = 173.6, round up to 174 sheets of 4x9
- -Ceilings: 1,600 / 48 x 1.12 = 37.3, round up to 38 sheets of 4x12
- -Garage, 5/8 in. Type X: 400 SF ceiling plus 9 ft by 24 LF common wall = 616 SF. 616 / 32 x 1.12 = 21.6, round up to 22 sheets of 5/8 in. Type X 4x8
Step 7: Finishing materials
Total board area including garage is 7,180 + 616 = 7,796 SF. Apply the per-1,000 SF factors.
| Material | Math | Quantity |
|---|---|---|
| Joint compound | 7,796 / 1,000 x 9.0 gal | 70 gallons, or 16 buckets at 4.5 gallons |
| Joint tape | 7,796 / 1,000 x 350 LF | 2,729 LF, so 11 rolls at 250 ft |
| Screws | 7,796 / 1,000 x 1,250 | 9,745 screws, about 25 lb |
Step 8: Accessories, counted not factored
Walking the plan: 14 outside corners at 9 ft, plus both sides of the 22 ft soffit, plus four window returns with three corners each.
- -Outside corner bead: 14 x 9 = 126, plus 44 for the soffit, plus roughly 60 LF at the returns = 230 LF, or 29 sticks of 8 ft bead
- -Access panels: two, from the mechanical drawings
- -Acoustic sealant: garage common wall perimeter, 4 tubes
That is a complete material list somebody can price and order from. Notice how much of the work was measuring and bookkeeping rather than judgment. This is the part a takeoff tool earns its keep on, and Tectonic does exactly this side of it: it pulls the wall and ceiling quantities off the PDF and applies your overhead and profit markup to the material total. Run a set by hand first anyway. If you have never chased a soffit through an RCP yourself, you will not notice when a tool prices a hard lid that the drawings show as acoustic tile.
What Gets Missed
Almost nobody loses money on a drywall bid because they divided wrong. They lose it because a surface was not on the takeoff at all, or because the assembly was priced as the wrong wall type. Here is the list worth running before you send a number.
The Surfaces
- -The far side of partitions. Confirm one side or two, in writing.
- -Closets, pantries, and chases. Small, slow, high waste, easy to skip.
- -Soffits and bulkheads, counted as faces rather than lengths, with bead down both sides.
- -Stair soffits and the ceiling over a landing, which often appear on neither floor's RCP.
- -Garage ceilings and common walls, which are rated assemblies and take Type X.
- -Furred walls at the inside face of masonry or concrete, which take board but do not look like partitions on plan.
- -The back side of a knee wall, and the underside of anything cantilevered.
- -Mechanical and electrical room walls, which are frequently a lower finish level and sometimes a rated assembly.
The Assemblies
Fire-rated wall type mix-ups are the expensive version of this mistake, and they are easy to make honestly. On a commercial set with 1-hour, 2-hour, and 3-hour partitions, the wall types often look nearly identical on plan: same hatch, same line weight, sometimes the same style of tag. One misread wall type and you have the wrong layer count, potentially the wrong stud gauge and spacing, and a price built on quantities that do not exist.
The estimating shop Prebuild Estimation described their fix as four checkpoints on one assembly, which is a good habit to copy. Never rely on the plan hatch alone. Cross-check the rated assemblies against the life safety plan first, where ratings are usually color coded and the fastest thing to read. Confirm against wall sections and building sections, where the rating is often called out directly. Check the RCP for rated ceilings, since they generally line up with the rated walls below them and the two usually share a rating. Anything still unclear goes to the spec, and if the spec does not settle it, it goes in an RFI before bid day rather than a change order after award.
The Scope Language
- -Finish level stated explicitly in your proposal, per room or per area if it varies
- -Which openings you deducted, if the job has enough glazing for it to matter
- -Stocking and distribution: whether you are stocking the board to the floors or the GC is
- -Scrap and debris removal, which on a big job is a dumpster line somebody has to own
- -Texture, which is a separate operation from finishing and a separate line on your bid
- -Prime and paint, almost always somebody else, but say so
- -Access and working hours, because an occupied building at night is not the same job
The Honest Summary
A drywall takeoff is mechanical work sitting on top of a small number of judgment calls. The mechanical part is measuring surfaces, deducting the right openings, dividing by sheet coverage, and applying coverage factors to get compound, tape, and screws. That part is arithmetic, and digital takeoff handles it: Tectonic reads the material quantities off a plan set and applies your markup, so the hours go where they belong. The judgment part is deciding which waste factor this plan deserves, catching the wall type that is rated when it looks like it is not, and noticing the soffit that exists only on one detail sheet. Counting sheets was never the hard part. Finding the surfaces the drawings did not put in front of you is.
Key Takeaways
- 1.Sheet count equals net surface area divided by sheet coverage times one plus your waste factor, where a 4x8 sheet covers 32 SF, a 4x10 covers 40 SF, and a 4x12 covers 48 SF.
- 2.Standard doors and windows are not deducted, because cutting around them wastes roughly as much board as the opening saves; only openings larger than 32 SF, the area of one sheet, are worth deducting.
- 3.National Gypsum's materials estimator puts 1,000 SF of board area at about 9 gallons of joint compound, 350 linear feet of tape, and 1,250 screws.
- 4.GA-214 defines finish levels 0 through 5, and the jump from Level 4 to Level 5 adds a skim coat across the entire surface rather than one more pass at the joints.
- 5.Both faces of every interior partition get board, which is why a room-by-room takeoff is safer than measuring wall by wall off the floor plan.
- 6.Rated wall types often look identical on plan, so cross-check them against the life safety plan, wall sections, and the reflected ceiling plan before pricing the assembly.
