Lewis Auto Company manufactures a part for use in its production of automobiles. When 10,000 items are produced, the costs per unit are:

Direct materials	$12
Direct manufacturing labor	$60
Variable manufacturing overhead	$24
Fixed manufacturing overhead	$32
Total	$128

Monty Company has offered to sell Lewis Auto Company 10,000 units of the part for $120 per unit. The plant facilities could be used to manufacture another part at a savings of $180,000 if Lewis Auto accepts the suppliers offer. In addition, $20 per unit of fixed manufacturing overhead on the original part would be eliminated.

What is the maximum that Lewis should be willing to pay Monty per unit for the part

Group of answer choices

$96

$108

$116

$134