Final answer:
Creating additional resource groups in an Azure subscription does not incur additional costs. Costs are associated with the resources within the groups, not the organizational structure itself.
Step-by-step explanation:
The question addresses whether creating additional resource groups in an Azure subscription incurs additional costs. The answer to this question is b) False. In Microsoft Azure, resource groups are just a way to organize resources within a subscription and do not, by themselves, incur any costs. Resource groups are a means to manage and maintain resources collectively. Costs in Azure are generally associated with the resources themselves (like VMs, databases, and storage accounts), and the services they consume, not the resource groups in which they are contained.