I agree with Shaggy, there's no way to do gears for $120.
I work at a driveline shop, and gears are more than $120, then there's installation. We charge $195 for gear swap/setup & that's if the customer supplies gears, install kit, and bearings, if needed. I'd question a $100 gear set, and would not be comfortable with the installer if it's going to be that inexpensive ($120 total).
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