Plywood and OSB (oriented strand board) are the most common wall sheathing materials. It is easy to see the cost difference for one sheet, but sometimes, you need to know the overall cost difference to see the big picture. In general, OSB tends to be cheaper than plywood.
Calculate the roof's square footage;
40' 6" * 18' 4" = 40.5 * 18.33 = 742.5 square feet
This roof has an area of 742.5 square feet
Calculate the number of sheets needed;
A 4' x 8' sheet = 32 square feet
742.5 ÷ 32 = 23.2
It will take 23.2 sheets to cover this section of the roof.(There is no allowance for waste included.)