I layer and cut the B-A-B strips the same way. Then pair the mates right sides together and lay the third piece atop and stack them on the board I carry from my work table to my sewing machine.
Here are 110/150 I need. There are lots of different ways to make ninepatches, but I really like working with one color family at a time. It's so pleasing to see the shades of green, blue, purple, brown, orange and red.