Work in the order concentration, then volume, then units, and the arithmetic stops being confusing. Concentration is milligrams per millilitre and comes from the vial contents and the diluent volume. Volume per dose is dose divided by concentration. Units on a U-100 syringe are volume in millilitres multiplied by one hundred.
The rounding error accumulates if you round too many times — rounding concentration to 5.0, rounding the dose volume to 0.1 mL, rounding the unit reading to 10 — and the safest approach is to work the full precision and round only the final answer.
Air bubbles at these volumes are a measurement problem rather than a safety one. A 2 mm bubble in a 0.3 mL syringe is roughly 4 µL, which at 10 units drawn is a four per cent error.
The Arrhenius relationship for drawing kinetics means that cold solution takes noticeably longer to draw than room-temperature solution.
Worth noting: the concentration after reconstitution is not the same as the label claim, and most people do not account for the difference.
Do the arithmetic twice, ideally with someone else doing it independently.