Basement utility room

I'm planning a basement utility room with bathroom area. I need to build a wall to encase the vent/waste, to back the toilet, to enclose the tub/shower, to control steam/moisture and to provide a backsplash for a double-utility sink. I plan to use the utility sink for washing-machine draining so water splashing is inevitable. I may someday, get a dog which means additional water splashing. I plan to install a vent to the outside to help keep moisture level low. My question is what is the best material to use on the walls and to keep costs low? TIA
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I'd use FRP panels. That's the stuff bumpy-textured white plastic paneling you see in employee bathrooms. Tough, no maintenance, totally waterproof, and inexpensive. The big box stores usually carry the stuff.
R
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you far better off draing the washing machine directly into a drain.
avoids spill overs caused by clogged drain from lint
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