Fast Company has established the following overhead cost pools and cost drivers for the month of May: Cost Pool Purchase orders Machine setups Electricity Overhead Costs $ 11,280 49,000 30,000 Cost Driver Levels 20 orders 100 setups 30,000 kilowatt hours The following information pertains to the actual consumption of activity resources for two sample jobs completed during May. Number of units produced Number of purchase orders Number of setups Number of kilowatt hours Job M1 510 15 25 510 What is the activity-based overhead rate per purchase order? Job M2 1,020 10 10 1,020