Which AWS service or tool can the company use to consolidate the billing for these two accounts?

Explanations:

AWS Systems Manager is primarily used for operational management of AWS resources, such as automation and configuration management, rather than for billing.

AWS Organizations allows you to create a group of AWS accounts, making it possible to consolidate billing and manage policies across multiple accounts easily.

AWS License Manager is focused on managing software licenses in AWS and does not provide features for consolidating billing across multiple AWS accounts.

Cost Explorer is a tool for analyzing and visualizing costs but does not consolidate billing; it requires the accounts to be set up under AWS Organizations.