Direct bury wire must be buried 24 inches below grade to meet code. PVC depth is 18 inches. I am not sure about running direct bury wire in PVC. Pipe circuit capacity may come into play.
I would be more worried about voltage drop at 110 feet. How many amp circuit?
I am working on a client's problem right now. Someone ran the pump wire from the house to the well with direct bury wire at 6 inches. The wire came out of the house directly into the ground. Someone decided the wire needed to be protected at the house where it was exposed, so they cut the wire about 6 feet from the house and put it in 1 inch PVC. At the end of the PVC they spliced the wire with an approved method for direct burial, but did not heat shrink the connector. Then buried everything at 6 inches.
While I was working on some other projects a guy showed up and told me that I might want to look at the wire as he heard someone talking about it. I think he was worried someone was going to get hurt. He was right, with 220V 30A in the ground not insulated it was an accident waiting to happen. :confused2:
The property owner had screwed in one of those dog yard hooks into the ground about 2 feet away from the wire. Unsealed spice, rain water, at 6 inches, and 220V could have meant a dead dog or worse.
It is important to do it right. :thumbsup: