Find the hourly rate. Shelia can make 88/4 = 22 sandwiches per hour.
It would take 110/22 = 5 hours to make 110 sandwiches.
You could also set up a proportion:
88/4 = 110/x, where x = the number of hours needed to make 110 sandwiches.
88x = 440
x = 5 hours