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

Cost Pool	Overhead Costs			Cost Driver Levels
Purchase orders	$	33,000			30	orders
Machine setups		49,000			100	setups
Electricity		25,000			25,000	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	530		1,000
Number of purchase orders	10		5
Number of setups	15		5
Number of kilowatt hours	530		1,000

Using ABC, what is the overhead cost per unit produced for Job M2?