A company is planning to create resources for different departments in Azure. They want to ensure that they get the bills based on different departments. Which of the following should you consider implementing for this requirement?

Answer options:

A.Azure locks
B.Azure tags
C.Azure Monitor
D.Azure Advisor

Answer – B 
The Microsoft documentation mentions the following. 

An example is given below. Below is a resource being tagged. A department name and value are used as the tag. 

Then in cost analysis, you can segregate costs based on tags. 

For better understanding please refer to the below reference link. 
Option C is incorrect since this is used to monitor resources. 
Option D is incorrect since this is used for providing recommendations in Azure. 

https://docs.microsoft.com/en-us/azure/azure-resource-manager/resource-group-using-tags