A cost management system is made up of three primary elements: (1) motivational elements, (2) informational elements, and (3) reporting elements. Classify each of the following items, a through \(j\), as one of these three elements.

a. Actual annual sales amounts compared to budgeted sales amounts

b. An increase in stock value of \(30 \%\) in two years

c. Cost of a product over its life cycle

d. Decrease of \(10 \%\) in the number of defects

e. Employee compensation structured as profit sharing

f. Sales revenue by product by day for December g. Number of machine hours (cost driver)

h. Quarterly net income goal of \(\$ 100,000\)

i. Financial data used for budget preparation 

j. Year-end inventory account balances