^If the sheetrock job looks rough or like an amateur did it, I’d do some investigation into the vapor barrier (or if one was even used) and the insulation for both the walls and ceiling. Lots of people rock out garages DIY style with either no intent of heating them at the time of no knowledge how to properly do all steps.
If you are talking about the 4×8′ sheets of foam board, I’m not sure it’d be cost effective or produce any desired results? A 2″ sheet of R-10 is probably $45-50 a piece if I had to guess without checking. Foam of any type has gotten absurdly expensive the past 4-5 years, outpacing a lot of other materials.