Accepted answer
At 1 mg/mL a 1 mg dose is 1 mL — 100 units on a U-100 barrel — and no needle gauge changes that number. Gauge changes three other things: how long the draw takes, how much stays behind in the hub, and how much rubber you core out of the stopper. On the 27G scale a larger number is a finer needle, so a 27G needle is fine enough that a viscous solution draws slowly and a hurried draw pulls bubbles. If you are drawing 100 units at a time, the dead space matters more than the bore: a fixed-needle barrel loses microlitres, a luer hub loses tens of them, and at 1 mg/mL each microlitre is 1 µg.
Start with the fact that gauge numbers run backwards — a higher number is a thinner needle — which is the source of half the confusion in this tag.
Very fine needles are more prone to bending and to blocking with any particulate, which is a practical argument for inspecting the solution before drawing.
A 30G or 31G needle through a butyl stopper leaves a track that reseals, which is why fine-gauge repeated entry is tolerable and coarse-gauge repeated entry is not.
Butyl rubber closures are specified for resealing after piercing up to a stated gauge, which is the basis for the fine-gauge repeated-entry practice.
Nothing here is medical advice.
Gauge numbers run backwards. Higher number, thinner needle.