What is a cost allocation tag hierarchy, and what is its reporting benefit?

What is a cost allocation tag hierarchy, and what is its reporting benefit?

• A. A single tag applied to all resources for uniform reporting.
• B. A tiered set of tag values (e.g., cost center, department) enabling drill-down reporting.
• C. A mandatory tag that must be present on every resource.
• D. A time-based tag that changes monthly.

Answer: (B)