My basement is completely unfinished, so it needs a lot of work. The basement will likely be split into 2 rooms since the stairs come down right in the center of the basement and I'd like one room dedicated for the home theater while the other half will be for whatever else we need. I just got done measuring the basement, it is about 904.5 square feet measuring at 33.5 feet by 27 feet. The half that will be dedicated to home theater measures approximately 14 feet by 27 feet, so it would be a long room. About how much in MATERIALS am I looking at spending for a room this size? I mean everything from ceilings, walls, floors etc, not including electrical? I have an idea on how much a contractor would cost, but I'm probably going to be doing the work myself so I'm just curious as to about how much in materials I'm looking at. Any help is greatly appreciated.