Index: share/mk/bsd.opts.mk
===================================================================
--- share/mk/bsd.opts.mk
+++ share/mk/bsd.opts.mk
@@ -31,6 +31,7 @@
 __<bsd.opts.mk>__:
 
 .if !defined(_WITHOUT_SRCCONF)
+
 #
 # Define MK_* variables (which are either "yes" or "no") for users
 # to set via WITH_*/WITHOUT_* in /etc/src.conf and override in the
@@ -104,6 +105,8 @@
 MK_STALE_STAGED= no
 .endif
 
+.include <bsd.cpu.mk>
+
 .endif # !_WITHOUT_SRCCONF
 
 .endif
Index: share/mk/sys.mk
===================================================================
--- share/mk/sys.mk
+++ share/mk/sys.mk
@@ -408,6 +408,4 @@
 	path=${__MAKE_SHELL}
 .endif
 
-.include <bsd.cpu.mk>
-
 .endif # ! Posix