Bass Boss Manufacturing Company Manufactures Two Types of Bass Boats

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: $\begin{array}{lcc}\hline\text { Bass Boss Product } & \text { Boss } & \text { Boss } \\& \text { Hog } & \text { Bear } \\\text { Units per year } & 15,000 & 20,000 \\\text { Machine hours/unit } & 3.0 & 5.0\\\hline\text { Materials cost/unit } & \$ 1,500 & \$ 2,000 \\\text { Labor cost/unit } & \$ 800 & \$ 1,000\\\hline\end{array}$ What are the cost drivers?

A) Overhead costs; Units per year.
B) Boss Hog; Boss Bear.
C) Overhead costs; Machine hours/unit.
D) Machine hours/unit; Material cost/unit; Labor cost/unit
E) Units per year.