In my opinion, we ought to stop making our own drums and accept that outside suppliers offer, said Wim Niewindt, managing director of Antilles Refining, N.V., of Aruba. At a price of 60 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 100,000 drums a year, we would save 1,000,000 florins on an annual basis. Antilles Refinings present cost to manufacture one drum follows (based on 100,000 drums per year): Direct material Afl 24.70 Direct labour 16.00 Variable overhead 7.00 Fixed overhead (Afl9.60 general company overhead