How many 4 feet by 8 feet sheets of dry wall do you need for the walls of a 12 feet times 20 feet room 8 fet high

I come up with 27 sheets exactly.

Are you sure Stratmando? Two of the walls are 12 feet wide and 8 feet high. 2*12*8=192

The other two walls are 20 feet long and 8 feet high. 2*20*8=320

(320+192)/32=16

Actually, a room thiese dimensions would be nice because you wouldn't have to cut the board. Just stand them up, nail them to the studs, block, skim and sand the board.

5 along each of the 20 foot walls and 3 along each 12 foot wall. That's 16 board.

Yup I get 16 too.

Now I get 23.5 (I have a few distractions right now)
I was going to add a ceiling? Assumed ceiling.
You guys come up with 7.5 for ceiling?

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You guys come up with 7.5 for ceiling?

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Yep. :)

I am sure it's safe to assume there's a ceiling. But, for whatever reason, that wasn't included in the problem statement.