Does hypervisor(virtualbox) can own a specific hardware

Hi,

I would like to ask about the hypervisor, in my case im currently using oracle virtualbox, If a certain VM machine can own a single device or card (ex. pci audio mic/speaker card). i know in virtual box features, USB FILTER for usb device but how about the expansion card like audio in/out card.lets just say i want two windows xp vm machine with individual/independent speaker in and out for audio conversation. and not using the host audio in/out

Thanks in advance for any input.

https://www.virtualbox.org/manual/ch09.html\#pcipassthrough