Answer
2.2 gallons are needed to apply 3 coats.
Work Step by Step
$\frac{1\ gal}{550\ sq\ ft} = \frac{x}{3(400\ sq\ ft)}$
$550x = (1)(3)(400)$
$\frac{550x}{550} = \frac{1200}{550}$
$x = 2.2 gal$
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