Fast Company has established the following overhead cost pools and cost drivers for the month of May:

$\backslash$table$[[$Cost Pool,Overhead Costs,Cost Driver Levels$],[$Purchase orders,$$20,600,20$ orders$],[$Machine setups,$49,000,100$ setups$],[$Electricity$,30,000,30,000$ kilowatt hours$]]$

The following information pertains to the actual consumption of activity resources for two sample jobs completed during May.

$\backslash$table$[[$Number of units produced,Job M$1,$Job M$2],[$Number of purchase orders,$510,1,000],[$Number of setups,$15,10],[$Number of kilowatt hours,$25,10]]$

Using activity$-$based costing, what is the overhead cost per unit produced for Job M$2?$

Multiple Choice

$$ $$47\mathrm{.}40$

$$ $$35\mathrm{.}00$