A company uses AWS to run its workloads. The company uses AWS Organizations to manage its accounts. The company needs to identify which departments are responsible for specific costs. New accounts are constantly created in the Organizations account structure. The Organizations continuous integration and continuous delivery (CI/CD) framework already adds the populated department tag to the AWS resources. The company wants to use an AWS Cost Explorer report to identify the service costs by department from all AWS accounts. Which combination of steps will meet these requirements with the MOST operational efficiency? (Select TWO)