UNDERSTAND THE ANSWERHow is this calculated?
The estimate subtracts 20 sq ft per door and 15 sq ft per window, then assumes one gallon covers about 350 sq ft per coat.
Wall paint estimatePaintable area = Perimeter × Height − Doors − Windows
A practical example
A 14 × 12 ft room with 8 ft walls, two doors, two windows and two coats needs about 2.2 gallons, so buying 3 gallons is practical.