How many sheets of 4'x8' plywood is needed to cover an area of 43'x32'?
It depends upon which direction you put the plywood.
You could use 4-8' lengths to cover the 32' by 11-4' lengths to
cover the 43', cutting off 1 foot of the last row of sheets. That
would be a total of 44 sheets.
If you went the other direction, then it would take 8-4' lengths
to cover the 32' and 6-8' lengths to cover the 43', cutting off 5'
of the last row of sheets. This method would take a total of 48
sheets.