Enabled: MH Lab 3: Relevant Costing (i) "In 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. N., of Aruba. "At a price of 78 florins per drum, we would be paying 10 florins less than it costs us to manufacture the drums in our own plant. (The currency in Aruba is the florin, denoted by Afl.) Since we use 160,000 drums a year, we would save 1,600,000 florins on an annual basis: Antilles Refining's present cost to manufacture one drum follows (based on 160,000 drums per year): A decision about whether to make or buy the drums is especially important at this time, since