for the last quarter of the year. The Brazilian Division had planned to sell 64,900 units during the year, but by September 30 only the following activity had been reported: Units Inventory, January 1 Production Sales Inventory, September 30 71,200 59,000 12,200 The division can rent warehouse space to store up to 30,300 units. The minimum inventory level that the division should carry is 2,800 units. Mr. Cavalas is aware that production must be at least 7,320 units per quarter in order to retain a nucleus of key employees. Maximum production capacity is 44,600 units per quarter. Demand has been soft, and the sales forecast for the last quarter is only 18,300 units. Due to the nature of the division's operations, fixed manufacturing overhead is a major element of product cost. Required: 1-a.Assume that the division is using variable costing. How many units should be scheduled for production during the last quarter of the year? Required production units