Definitely agree with you... I cannot imagine a profitable quarter yet. I know I tried to figure this out before and off the top of my head I think they need to move like 30k units/month-ish to NET a profitable quarter all other things being equal to what they were.
My guess for 1st quarter is like 12k-18k units sold, sales of $250k +/-$50k. That would be about half of last years sales total.
Anything more than that I would be very (pleasantly) surprised.