Boom Speaker Corporation (BSC) is a manufacturer of a portable speaker, Boom 1.0. The following information is available about the Boom 1.0 (revenue and costs are provided on a per unit basis): Revenue Manufacturing Cost: Direct materials Direct labour (machine operator time) Manufacturing overhead Total Manufacturing Costs Annual volume, in units Annual machine hour capacity (E1) $115 35 40 25,000 15,000 $300 $190 Boom 1.0 is produced using production equipment referred to as E1. The $35.00 per unit labou