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In page DBm:

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In audio, 0 dBm often corresponds to approximately 0.775 volts, since 0.775 V dissipates 1 mW in a 600 Ω load.[1] The corresponding voltage level is 0 dBu, without the 600 Ω restriction. Conversely, for RF situations with a 50 Ω load, 0 dBm corresponds to approximately 0.224 volts, since 0.224 V dissipates 1 mW in a 50 Ω load.[citation needed]