To break down consolidated billing costs by “product line” using tags, the company must use cost allocation tags and ensure those tags are activated for billing at the payer/management level. Because the teams have already applied user-defined tags to the compute resources across accounts, the correct approach is to (1) use those user-defined tags in the billing tools and (2) activate them so they appear in cost and usage reporting for consolidated billing.

B is required because cost reporting by product line depends on selecting the user-defined cost allocation tag key (for example, ProductLine=...) in AWS billing and cost management tooling (such as Cost Explorer reports). AWS-generated tags are not what teams typically use for chargeback by business dimension, and the scenario explicitly says teams tagged resources (i.e., user-defined).

E is required because in an AWS Organizations consolidated billing setup, cost allocation tag activation is handled centrally from the Organizations management account so that the tags can be used consistently in consolidated cost views and reporting. Activating tags centrally ensures the billing system recognizes and includes those tag dimensions in cost allocation data.

Option C is not relevant to billing breakdown; Resource Groups is for organizing and operating on resources, not for consolidated billing allocation. Option D is unnecessary in this scenario’s intended best practice because activation for consolidated billing reporting is done from the management account to standardize reporting. In short, you tag resources (already done), then activate the tag for billing and use it in billing reports to see cost by product line across accounts and Regions.

Therefore, B and E together meet the requirement with the correct billing-focused steps.