AWS Backup now enables you to use cost allocation tags for
Amazon Elastic File System (Amazon EFS) backups within
AWS Billing and Cost Management. With cost allocation tags, you can get better transparency and visibility into your Amazon EFS backup costs. For example, you can allocate your Amazon EFS backup costs to different departments (e.g., finance, engineering) or analyze Amazon EFS backup costs across your various workloads to better understand and manage your costs.
Source:: Amazon AWS