1. Wilkins Oil Company distributes petroleum products. Their accounting information system is designed to meet the needs of a petroleum distributor. They recently purchased a manufacturing business. To save money, Wilkins Oil Company would like to be able to use their current accounting information system for the manufacturing business. However, their current system is not designed to perform cost accounting or to meet the needs of a manufacturing business. What element of an effective accounting information system is Wilkins Oil Company's system missing in regards to the needs of the manufacturing business?