Maybe someone else can confirm it.
If you have set resource allocation at company level you must add in the role at company level in the Resource Allocation sheet first for the project.
You then add in booking for resource at either company or project level.
You can create a Non-labor and Material Resource/Role at the company level if you want, but again it will fall within the constraints of Unifier and how you want them to work within your Resource Mgmt module.
Hope this helps.