20 units is 0.2 mL, which at 20 mg/mL is 4 mg. Work it in that order and there is nothing to guess at: units to volume on the U-100 scale, volume to dose through the concentration. Draw with the barrel vertical, expel the air before you read, and read the leading edge of the plunger stopper rather than the shoulder — the difference between the two is about a unit on a 0.3 mL barrel.
In practice, a dose that lands below about five units on any barrel is being measured too coarsely and the reconstitution should be redone.
Fixed-needle insulin syringes retain roughly 3 to 5 microlitres after the plunger bottoms out. Detachable-needle luer syringes retain 35 to 100 microlitres depending on hub design — an order of magnitude more.
A 2 mm air bubble in a 0.3 mL barrel is about 4 microlitres, which against a 10-unit (100 microlitre) draw is a four per cent error. Flick it to the hub and expel it before reading.
Published dead-space comparisons put low-dead-space fixed-needle designs under 2 microlitres and conventional detachable-needle designs at 35 microlitres or more.
If your arithmetic and someone else's differ by a factor of ten, one of you has misplaced a decimal rather than misunderstood the biology.
Fixed needle, not detachable, unless you have a specific reason.