Without product out the door they have around 5 quarters of working capital based on 4Q income statement and reducing R&D by 30% and SG&A by 20% on an annualized basis. That projection does not include any CAPEX. I am assuming 13.5 in Revenue.
I estimate they have 180 employees assigned to manufacturing and if you assign a cost of 110K per employee annually that would be a 19.8M Cost. If the lower volume per unit syringe cost is say .75 cents that would give a gross sales of 22.2M. You would need to subtract material and overhead from that .75 cents but you would recapture a large part of the labor you are now paying for through R&D. Recapturing that labor cost is what will reduce UNS cash burn immensely. You would not see a gross profit however overall operating cost will be reduced significantly.
Remember Gross profit pays for the SG&A and R&D (which no longer includes manufacturing as part of R&D)