A company runs applications for several business units across multiple AWS accounts within an AWS Organization. Every cloud resource already has a tag named BusinessUnit with the appropriate business unit value. The company needs to allocate and visualize cloud costs by business unit. Which solution satisfies these requirements?

The correct solution centralizes cost management, which is ideal for an AWS Organization. Creating the cost allocation tag in the management account allows it to be applied across all member accounts, ensuring consistent cost tracking. A single AWS Cost and Usage Report (CUR) configured in the management account, with an S3 bucket as its destination, consolidates all billing data from the organization. Querying this consolidated CUR data with Amazon Athena and visualizing it with Amazon QuickSight provides a powerful, scalable, and cost-effective way to analyze costs by business unit. Incorrect options either decentralize the CUR creation (making analysis more complex), use CloudWatch for visualization (which is less suitable for detailed cost analysis than QuickSight), or require tag creation in each member account, which is less efficient for an organization-wide standard.