First Coat

First Coat is the process of embedding the drywall tape into joint compound and wiping the excess compound from under the tape. The process glues the tape half on each board making a structural connection between the two boards and preventing cracks from forming. This coat also constitutes a level 1 finish under the 1-5 finishing levels system. Tapes are either paper or fiberglass. Source: Jason Lebeau a 24 year drywall industry veteran.