$5.$ The following information was extracted from the accounting records of MVA Corporation:

Selling price per unit $$60\mathrm{.}00$

Variable cost per unit $$18\mathrm{.}56$

Total fixed costs $$100,000$

How many of MVA$$s units must be sold to earn an after$-$tax profit of $$14,592?$ Assume a $40$ percent tax rate.