Whizlabs decided to implement DevOps cost management. They want to create an action group email alert when DevOps budget reaches 25%. 
What should be WhizLabs` first step in creating a cost management budget and alert?

Answer options:

A.Connect to Azure Active Directory from Azure DevOps Organization
B.Create a Billing Link to Azure Subscription from Azure DevOps Organization Billing section
C.Create a new resource group with Azure DevOps as a resource
D.Create a new Budget in Azure Subscription with Azure DevOps as a scope
E.Create Azure Monitor Metrics with Azure DevOps as a scope

Correct Answers: B 
Before we can create a budget and an alert, we need to link the DevOps Billing to the Azure Subscription. For that, we need to open the Azure DevOps Organization settings and select Billing and then click on the "Set up billing" button. 

The next screen will ask you for your subscription, and after that, your Azure DevOps organization will be connected to Azure Subscription. 

DevOps link creates a new Resource Group, which begins with VisualStudioOnline- in Azure. This resource group holds only one resource - the reference to your DevOps Organization: 

Now when we have a new resource group VisualStudioOnline-BE61D69… we can use this group as a scope for our DevOps budget and alert. 

And then create a budget 

and set up an alert 

Here is the screen with our new DevOps Budget and alert 

All other options are incorrect. 
For more information about Azure DevOps cost management, please visit the below URL: 

https://docs.microsoft.com/en-us/azure/devops/organizations/billing/set-up-billing-for-your-organization-vs?view=azure-devops