This really has nothing to do with the question since the question is about the dimmer load, not the circuit load. You can only load the breaker to 80% as you said which is 12amps but the question is about a dimmer switch which can only be loaded to 150w or 1.25A at 120v.
OP cannot put 182 LED lights on his dimmer switch.
MaddVillain t1_j2q6myy wrote
Reply to comment by RaederX in How many of these recessed lights can I use on a dimmer switch? by notscammed
This really has nothing to do with the question since the question is about the dimmer load, not the circuit load. You can only load the breaker to 80% as you said which is 12amps but the question is about a dimmer switch which can only be loaded to 150w or 1.25A at 120v. OP cannot put 182 LED lights on his dimmer switch.