Referring to my book titled: Interior Home Improvement Costs, The Practical Pricing Guide for Homeowners and Contractors, I have the following numbers: 1) a 24 x 40 foot walkout basement $17.4K 2) a 24 x 20 foot Std basement drywall 832 square feet, material costs $240 labor 14 hrs at $2.50 a square foot. 3)drywall/thincoat tape/bed/paint/trim labor and material $2.38 a square foot. 4) plaster and stucco/painted and trim $5.08 a square. 5)drywall tape/bed/paint/no trim $2.01 square foot 6) suspended ceiling system 2 x 2 grid channels and hangers $3.71 a square foot. These prices are of course economically adjustable my locals. But this is a good ball park figure. These dollar amounts do include material and labor. drywall was 1/2 inch.