can't figure this out.
 

if you have a phone or can download the Robert Kaufman app you can figure it out, sorry I'm awful at this

you can cut five strips 36 x 3.5 inches wide

36 x 5 = 180 inches
3.5 x 5 = 17.5 inches

I divided 158 by 36 to figure out how many 36 inch strips it would takr ( the answer was 4.39 - which does not allow for seam allowances)

Then I divided 18 by 5 ( the amount available divided by the number of strips needed) 18 / 5 = 3.6

So for ease of measuring and assuming your fabric is a perfect rectangle, you could cut five strips 36 inches long by 3-1/2 inches wide.
Check: 36 x 5 = 180 inches

This will probably require piecing, but it could be done.

If you wanted to cut 18 inch strips, you would need at least 10 strips to accommodathe 1/4 inch seam alloances
these could be up to 3.5 inches wide.

I also came up with five 3.5 X 36 inch strips (same as Bearisgray). This is with straight joining seams, not diagonal.
5 X 36 = 180. Less 2" for joining seams 178. You will also need an additional length of fabric for the corners as you add the borders, but the 178" will accommodate this (This is a border, correct?)
This assumes very accurate cutting, as there will only be a 1/2" strip left. Also assumes that your small piece is cut square to start out with. If it's not square, or you sometimes have problems with your cutting, then I would go for 3" strips.

Or she could go for 3-1/4 inch strips. That would gain a little wiggle room.

I did forget sbout the corners, but I also think you can get the needed lengths using straight seams.

Your 36" will become 35 1/2" after seams. 158 divided by 35 1/2 is 4 1/2, so it takes 4 1/2 widths to fit around your center panel. That means you have to cut the 18" dimension into 5 equal strips ( in order to have 4 1/2 strips to use.)
18" divided by 5 is 3.6.
Cut the long ways of your border fabric into 3 1/2" strips -- this allows just a smidgen of error, so cut very carefully!

you need to cut 5 - 36" strips, and each can be 3 1/2 in. That's what I think. But wait and see what other people say. I figured this out BEFORE I checked other people's answers, and I see we think along the same lines!

I use 2.5 inch binding strips. My math is horrible so I won't attempt to tell you how many you can get out of your fabric. I am sure someone on the board will know.

You are all amazing, now I know where to turn when it's math time!!! Hugs and smiles.