Current Attempt in Progress Shetfield Company builds custom fishing lures for sporting goods storesi In its first year of operations, 2020, the compary incurred the following costs. Shetfield Company sells the fishing lures for $37.00. During 2020 , the company sold B0.000 lures and produced 94,000 lures. Assuming the company uses variable costing, calculate Sheffield's manufacturing cost per unit for 2020 , (Round answer to 2 decimal places, e.g. 10.50.) Manufacturing cost per unit eTextbook and Media Attempts: 0 of 5 used (b) The parts of this question must be completed in order. This part will be available when you complete the part above. (c) The parts of this question must be completed in order. This part will be avallable when you complete the part above