We don't use the dBm in audio engineering. That belongs to power, we don't need here.
So dBu & dBm have the same reference level, 0.775V. But 1 dBm refers to when this voltage is applied to a 600 ohm load impedance, hence the power dissipation of 1mW. Whereas 1dBu refers to when this voltage goes into a much higher impedance load, the typical situation in a modem electronic input circuit. So we're not interested in the power dissipation aspect at all.
Therefore the standard meter zero-level for pro audio is 4dBu, not 4dBm. I'll amend my previous message.
I always tend to think of dBu as dBm 'Unloaded' .....probably not technically correct, but it works for me
THIS chart gives values for them all.... and just goes to show how the audio (and telephone) 'gurus' from back in the day managed to make the already difficult concept of the Decibel even more awkward !