Here is what I did for my off road buggy,
smallest early beetle (not bus) single master cylinder , steering brake , stock late beetle IRS rear brakes BUT...... with late FRONT wheel cylinders in them instead . Keep them adjusted . Stops awesome and pull the steering brake , hit the gas and the buggy will instantly pivot around that rear wheel, don't even need to use the steering wheel . Simple cheep and effective . Throw away the front brakes, they will be useless anyway . If you want to run wide 5's , use the 4 bolt to wide 5 adapters .