90" is 2 1/2 yards. Another 7/8 of a yard to cut vertically in thirds and sew together end to end comes up to 3 3/8 yards. So your calculator is in the ballgame. Fleece isn't always a perfect 60 and you have to cut off the thick edge that was on it so it could go through the machine. I wouldn't cut any less than thirds. Oh, add the 1/8 so the ends will extend beyond the quilt so you need at least 3 1/2 yards. Make the first cut over 90".