How can the costs be allocated across the three departments?

A company needs to allocate AWS costs across three different departments running in a single VPC.
Each department has a number of Amazon EC2 instances dedicated to the applications that are specific to the given department.
How can the costs be allocated across the three departments?
A. Have each department tag their resources, then run a cost allocation report.
B. Create an AWS IAM account with billing access and use the AWS CLI to view EC2 instance use statistics.
C. Enable billing alerts through Amazon CloudWatch
D. Configure three VPCs. allocating one tor each department

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