To reduce costs, the Director of Engineering has required all developers to move their development infrastructure resources from on-premises virtual machines (VMs) to Google Cloud Platform. These resources go through multiple start/stop events during the day and require state to persist. You have been asked to design the process of running a development environment in Google Cloud while providing cost visibility to the finance department. Which two steps should you take? (Choose two.)

To persist state while allowing VMs to stop and start, you must use the --no-auto-delete flag on persistent disks. This detaches the disk when the VM is stopped, preventing data loss, and allows it to be reattached when the VM restarts. Terminating the VM with --auto-delete would delete the disk and its data. Storing state in local SSDs is volatile and would be lost on termination. Storing state in Cloud Storage is for application data, not VM state. To provide cost visibility, BigQuery billing export combined with labels is the most effective method. Labels allow you to categorize resources by group, project, or department, and the BigQuery export provides detailed, queryable cost data for analysis by the finance department. VM CPU utilization labels are not a direct cost allocation mechanism.