Assuming the company uses absorption costing, calculate Sheffield's manufacturing cost per unit for 2020 . (Round answer to 2 decimal places, e.g. 10.50.) Manufacturing cost per unit Assuming the company uses variable costing, calculate Sheffield's manufacturing cost per unit for 2020 . (Round answer to 2 decimal places, eg. 10.50.) Manufacturing cost per unit Sheffield Company builds custom fishing lures for sporting goods stores. In its first year of operations. 2020, the company incurred the following costs. Sheffield Company selis the fishing lures for $37.00. During 2020 , the company sold 80,000 lures and produced 94,000 lunes