Consolidate all applications into a single subscription and resource group to minimize complexity and overhead.

Establish separate subscriptions based on compliance and regulatory requirements, and organize resource groups by application or project to isolate resources effectively.

Disregard the use of management groups and optimize each resource individually, focusing solely on performance metrics without a structured governance framework.

Implement a minimal number of management groups and depend exclusively on resource tagging for managing resource utilization and access control.

Both B and D are correct strategies for organizing and governing Azure resources in environments with diverse requirements.