I don't know how 100 hours per annum cross hire would ever cover fixed and variable operating costs of an $80,000 C182, cross hired at $120 per hour.
The most conservative fixed annual costs include:
Debt Servicing (or depreciation) 5% x $80,000 = $4,000
Insurance est 2% x $80,000 = $1,600
Provision for repaint/refurb = $2,000
Those three annual fixed cost factors alone total $7,600 per annum which amortised over 100 hours per annum = $76.00 per hour.
Whilst it has been a number of years since I have been involved in operating cost analysis for commercially operated aircraft, I'm very sure you won't meet all the other C182 fixed and variable costs for the remaining $44 per hour.