A company uses AWS Organizations and tags every resource with a BusinessUnit tag. They want to allocate cloud costs by business unit and visualize them. Which approach meets these requirements with…

Activating the `BusinessUnit` cost allocation tag in the management account makes it available across all member accounts for cost reporting. Creating a single Cost and Usage Report (CUR) to S3 from the management account provides consolidated, detailed billing data for the entire organization, which can then be easily visualized using AWS Cost Explorer or other BI tools.

Creating cost allocation tags in *each member account* is redundant and increases operational overhead, as tags are typically managed centrally in Organizations. CloudWatch Dashboards are not ideal for detailed cost analysis from CUR data.

While activating cost allocation tags in the management account is correct, deploying *CURs per account* would result in fragmented data, increasing complexity and operational overhead for consolidation and analysis.

Using tags is correct, but deploying CUR *per account* is inefficient and creates fragmented data. While QuickSight can visualize, setting up many individual CURs adds unnecessary overhead.