Lathing is estimated by the square yard and the usual rate is 3 cents per yard. Fifteen lath are counted to the yard, and 6½ pounds of threepenny nails per 1000 lath. Plastering is also estimated by the square yard. The lathing and plastering are usually estimated together at the following rates, including material and labor :

For two-coat work, 18 to 23 cents per yard, and for three-coat work, 23 to 27 cents. In the measurement of plastering no deduction is made for openings.