Having trouble with this one

Carlos Cava las. the manager of Echo Products' Brazilian Division, is trying to set the production schedule for the last quarter of the year. The Brazilian Division had planned to sell 66.880 units dung the year, but by September 30 only the following activity had been reported: The division can rent warehouse space to store up to 30.400 units. The minimum inventory level that the division should carry is 1.700 units. Mr. Cava las is aware that production must be at least 5.600 units per quarter in order to retain a nucleus of key employees. Maximum production capacity is 45.800 units per quarter. Demand has been soft, and the sales forecast for the last quarter is only 17, 700 units. Due to the nature of the division's operations, fixed manufacturing overhead is a major element of product cost. Required: Assume that the division is using variable costing. How many units should be scheduled for production during the last quarter of the year? Will the number of UMTS scheduled for production affect the division's reported income or toss for the year? Assume that the division is using absorption costing and that the divisional manager is given an annual bonus based on divisional operating income. If Mr. Cava las wants to maximize his division's operating income for the year, how many UMTS should be scheduled for production during the last quarter