Sheets of drywall that measure 4` x 12` are required to be placed on the ceiling and walls are to be placed in a room having interior dimensions of 14` x 22`. How many sheets of 4` x 12` drywall are needed. Do not include waste.

Sheets of drywall that measure 4` x 12` are required to be placed on the ceiling and walls are to be placed in a room having interior dimensions of 14` x 22`. How many sheets of 4` x 12` drywall are needed. Do not include waste.