Wholesale Jeans Co$.$ sells blue jeans wholesale to major retailers across the country. Each pair of jeans has a selling price of $$20$ with $$15$ in variable costs of goods sold. The company has fixed manufacturing costs of $$730,000$ and fixed marketing costs of $$150,000.$ Sales commissions are paid to the wholesale sales reps at $5\%$ of revenues. The company has an income tax rate of $20\%.$

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Requirement $2$a$.$ How many jeans must the company sell in order to reach a target operating income of $$400,000?$

Select the formula labels, enter the amounts and calculate the number of jeans required to be sold to reach a target operating income of $$400,000.($Round your answer up to the nearest whole unit.$)$

Requirement $2b.$ How many jeans must the company sell in order to reach a net income of $$400,000?$

Now, select the formula labels, enter the amounts and calculate the number of jeans required to be sold to reach net income of $$400,000.($Round your answer up to the nearest whole unit.$)$

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Requirement $3$a$.$ How many jeans would Wholesale have to sell to earn the net income in part $2b$ if the contribution margin per unit increases by $12\%.$

Select the formula labels, enter the amounts and calculate the number of jeans required to earn the net income in part $2b$ if the contribution margin per unit increases by $12\%.($Round your answer up to the nearest whole unit.$)$