I agree with MTS. You will need 20 strips and cut off 8" from the first one. To figure: 44" length = 22 strips (strips are 2 1/2", but the 1/2" = the 1/4" seam allowance on both sides.) The width is 36. So, 36 x 22 = 792. The strips are 40" long. Divide 40 into 792 = 20 strips, with 8" left over.