A company has introduced a process improvement that reduces processing time for each unit, so that output is increased by $35\%$ with less material, but one additional worker required. Under the old process, $5$ workers could produce $80$ units per hour. Labor costs are $$\frac{12}{?}$ hour, and material input was previously $$\frac{18}{?}$ unit. For the new process, material is now $$\frac{12}{?}$ unit. Overhead is charged at $1\mathrm{.}8$ times direct labor cost. Finished units sell for $$31$ each.