=+EX 8-27 Cash to monthly cash expenses ratio Acusphere, Inc., is a specialty pharmaceutical company that develops new drugs and improved formulations of existing drugs using its proprietary microparticle technology. Currently, the company has three products in development in the areas of cardiology, oncology, and asthma. Acusphere reported the following data (in thousands) for the years ending December 31, 2006, 2005, 2004, and 2003: