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This depends on how much plaster is applied and in how many layers, but a decent estimate is around 150 square feet. If you are applying only two coats on a small wall, there is a chance you may only need one or two gallons for the entire project. If you are plastering a large living room wall with high ceilings, using one of the more involved techniques–like Scagliola–that requires several coats, expect the project materials costs to add up quickly. 

There are six levels of drywall finish, from 0 to 5, that refer to the amount of work performed during the finishing process.

Level 0: Drywall is hung with no finishing work.

Level 1: Tape is placed over the seams between drywall sheets.

Level 2: A thin layer of mud is applied over the tape and screw holes. This level is common for utility rooms or walls that will be covered.

Level 3: A full coat of mud covers the screw holes and tape, but the surface is not sanded. This is often used in garages.

Level 4: This is the most common finish for visible interior walls. It involves applying two coats of mud over seams and screw holes, with sanding between each coat, creating a smooth surface ready for flat paint.

Level 5: This is a high-end finish for luxury homes. It includes full taping, mudding, and sanding, plus a final skim coat over the entire surface before painting.

You can usually tell if you have plaster or drywall by touch (plaster is harder, colder, and smoother than drywall) or by tapping on it (drywall sounds hollow, plaster does not). If you still cannot tell, peek under an outlet cover and check the cut edges. The rough edges show the composition of the wall. You will see either drywall (two paper sheets sandwiching gypsum material) or only plaster material (no paper sheets).

How you hang the drywall can affect the finishing process. It's often easier to finish horizontal drywall panels, as the seams run across the wall rather than up and down. Standard drywall panels are 48 inches wide, so the seam is easy to reach without bending down or stretching your arms.