Your organization is keen on optimizing its Azure cloud expenditure to ensure cost efficiency without sacrificing performance. As part of this initiative, you are tasked with identifying the most suitable Azure tool that not only pinpoints underutilized resources but also provides actionable recommendations for cost savings. Additionally, the solution should integrate seamlessly with your existing Azure environment and support compliance with your organization's financial governance policies. Considering these requirements, which of the following Azure services would you recommend? (Choose one option from A, B, C, or D)