Cost Pool Purchase orders Machine setups Electricity Costs $12,340 40,000 Overhead Cost Driver Levels 20 orders 100 setups 26,000 26,000 kilowatt hours The following information pertains to the actual consumption of activity resources for two sample jobs completed during May. Job M1 Job M2 Number of units produced 590 1,180 Number of purchase orders 10 5 Number of setups 20 5 Number of kilowatt hours 590 1,180 $627. $617. $607. $610. $590.