hummm...could be single diamond units for the last clue.....finished size 2 x 4 ....8 sq.in. divided...yep !!! could be that would be 138 units for the 88 x 88 size pieced quilt top ....several "finished size" unit divide evenly in half....not many into 1/4 size.................such a mystery !!!
my favorite guess right now is 2 x 6 make 92 units or 1/2 is 46 or 1/4 is 23