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 Monthly per unit for the part?