Solution:
Given that:
Each pail of plaster covers 97 square feet of ceiling.
To find how many pails of plaster would you need to buy to cover the ceiling of a room with walls 14 feet long, we find the area, A, of the ceiling
To find the area, A, the formula is

Substitute 14 feet for l into the formula to find the area, A,

Where
1 pail of plaster covers 97 square feet, the number of pail of plaster that will cover the ceiling will be

Since, 2.02061 pails will cover the ceiling
Hence, the answer is approximately 3 pails (option A)