You have 12 Azure subscriptions and three projects that use resources across multiple subscriptions. You need to track costs per project using Microsoft Cost Management while minimizing administrative overhead. Which two features should you use? (Choose two.)

Resource tags are essential for cost tracking across subscriptions. By consistently tagging resources belonging to each project, you can filter and group costs in Microsoft Cost Management to see expenditures per project. This is a low-overhead way to categorize resources. Budgets allow you to set spending thresholds for your projects. Once configured, they provide alerts when spending approaches or exceeds defined limits, helping you manage costs proactively. Custom RBAC roles are for access control, not cost tracking. Management groups are for policy and compliance at scale, not for granular cost allocation per project. Azure Boards are for agile project management, unrelated to cost tracking.