10M out of 40M / year suggests that it would take 3 months to package 10M chips, probably a bit longer when line setup/cleanup time is included. That indicates that as approved wafers start coming off the MEMS FAB lines they would take less than a month to convert those first lead wafers into lead chips.
Going on the 4C announcement of April that indicates that the production of functional wafers ought to permit chips to be converted into chips shortly.
"... The fab has spent considerable effort and resources optimizing the MEMS process flow parameters, as to adjust the parameters of earlier steps of fabrication, such temperature, pressure, time, flow, etching and deposition rates, and others any of which were contributing factors to the stress and deformation of the wafers by the time they reached final fabrication stages. The latest information indicates that improvement has been achieved to reduce wafer deformation sufficiently to enable the vendor to complete the final fabrication steps and deliver initial wafers within the near future. ..."
I'm becoming even more confident that good things are happening under the radar. GLTAH.
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