$110 to 130? That sounds way too high! You can buy them here from a rice store for that much (and they usually mark up their prices up the wazoo).
Their site lists distributors, I'd call others up before considering a muffler at that price.
PS: Personally, you can just grab a muffler, do the rest of the piping for relatively cheap at a good muffler shop, and you can even end up with a cat-back for less than what decent mufflers seem to go for.
Ahmet
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