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A Guide To Roof Insulation: What Materials Are The Best? But on the similar time, it could require an additional coating of a fire-resistant materials, similar to gypsum sheathing. A dearer type of insulation, this includes including a polyurethane or latex spray layer under the roof. However, it comes at a reasonably high cost—installing one which meets the minimum insulation thickness for a flat roof can run you up to $10,000. The third issue that impacts the thickness of insulation has to do…