1 "Th my opinion, we ought to stop making our own drums and accept...
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Th my opinion, we ought to stop making our own drums and accept that outside supplier's offer," said Wim Niewindt, managing director of Antilles Refining. NV of Aruba. At a price of florins per drum, we would be paying fiorins less than it costs us to manufacture the drums in our own plant. Since we use drums a year, we would save florins on an annual basis: The currency in Aruba is the florin, denoted by Afl. Antilles Refining's present cost to manufacture one drum follows based on drums per year:
tableDirect material,Af Direct labour,Variable overhead,Fixed overhead Af general company overhead, Af
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