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. $30,000 Machine setups 50,000 50 orders 100 setups Electricity 10,000 10,000 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 500 1,000 Number of purchase orders 15 10 Number of setups 20 10 Number of kilowatt hours 500 1,000 Using ABC, what is the overhead cost per unit produced for Job M2?