Prepare a variable costing income statement for 2020. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e 3. (45).) 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 Attempts: 1 of 5 u: Sheffield Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2020, the company incurred the following costs. Shetfield Company sells the fishing lures for $37.00. During 2020 , the company sold 80,000 lures and produced 94,000 lures