Hi,
Don't know where the $120 comes from, but a 10 foot length of the standard white 3 inch Schedule 40 PVC costs about $14 each at lowes or Home Depot. Many guys ( including me) have modified boat trailers to carry pro anglers by using this or the grey colored 3 inch PVC. The grey is used in electrical applications and the white for water. The PVC (white or grey) doesn't bend and is a perfect mount for a PA 12 or 14. You space the PVC based on the distance between the scupper holes on th PA.
You use a length of "Unistrut" to mount the PVC too.... No wood and no worry about flexing.
in my case, I built and modified a harbor freight boat trailer based on a YouTube video by "venture tube" who built and modified a harbor freight trailer.
This subject has been covered "further down the page" ( Trailer question) and this Hobie forum is just great for any questions or problems you have that you either don't or can't call your dealer about. But in the case of this question you have about the PVC, I strongly recommend you watch this YouTube video.....
http://youtu.be/8gOONSVjTEUI hope this helps welcome to the forum!