Classify each of the following actions as either being associated with the financial accounting information system (FS) or the cost management information system (CMS):

a. Determining the future cash flows of a proposed flexible manufacturing system

b. Filing reports with the SEC

c. Determining the cost of a customer

d. Issuing a voluntary annual report on environmental costs and issues

e. Reducing costs by eliminating activities that do not add value

f. Preparing a performance report that compares actual costs with budgeted costs g. Preparing financial statements that conform to GAAP h. Determining the cost of a supplier i. Using cost information to decide whether to accept or reject a special order j. Reporting a large contingent liability to current and potential shareholders k. Using future expected earnings to estimate the risk of investing in a public company l. Preparing a performance report that compares budgeted costs with actual costs