C. Machine hours/unit. D. Material costs/unit. E. Labor costs/unit. LOS A 69. Bass Boss Manufacturing Company manufactures two types of bass boats. Bass Boss provides the following data, pertinent to allocating its annual overhead cost of $435,000: Bass Boss Product Boss Hog 15,000 Boss Bear 20,000 Units per year Machine hours/unit 3.0 5.0 Materials cost/unit Labor cost/unit $1,500$2,000 S 800 $1,000