This VW Beetle was built by Akio Racing in Itu, São Paulo, Brazil. The car is powered by a twin-turbo 2.0 L Subaru EJ20 flat-four. The motor features CP-Carrillo forged pistons, Pure Performance Motorsport forged rods, ACL Performance bearings, two GTA Turbos T25 turbochargers, and FuelTech FT350 ECU. The motor produces 346 horsepower and 318 lb-ft of torque. Power is sent through a manual transmission with Sapinho Cambio 1st-4th gear set, Torsen LSD, and upgraded axles. Underneath the widened fenders (3 cm) are 15-inch wheels with 185/60/15 tires in front and 225/60/15 tires in back. The car is for sale on their FB page for R$90,000 or about $16,484 USD.
Source: Akio Racing FB page