Drywall jobs are usually priced per square foot of finished wall, combining material (sheets, compound, tape, screws) and labor (hanging, taping, and finishing to the desired level) into one rate. Labor cost varies significantly with the finish level requested — a basic Level 4 finish for paint costs less than a Level 5 finish needed for glossy paint or strong side-lighting, since the latter needs a skim coat over the entire surface, not just the joints.