The pieces of fabric are already the correct length, so it is just a matter of how many panels will fit into one piece of fabric. 2/(1/2) = 4, so she can make 4 panels from 1 piece of fabric.
The reciprocal of -1/3 is -3/1
and the reciprocal of 4/1 is 1/4
The answer is B because 3600 divided by 40 is ninety