Homeowner sheathes a bedroom floor with a closet opening
Marcus is redoing the floor of his 12 by 14 foot bedroom. First, he figures the total floor area: 14 × 12 = 168 square feet. He then subtracts the 21-square-foot closet opening, leaving 147 square feet to cover.
Each standard 4 by 8 sheet covers 4 × 8 = 32 square feet. Adding 10 percent for waste pushes the coverage need to 147 × 1.10 = 161.70 square feet. Dividing that by 32 gives 161.70 ÷ 32 = 5.05 sheets. Rounding up, Marcus needs 6 sheets.
At $44.75 each, the total material cost is 6 × $44.75 = $268.50.