Which two options would provide a better design for the following accounts and metrics?

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Which two options would provide a better design for the following accounts and metrics?

A. If there are a small number of accounts that require FTE and Expense dollars, split Accounts and Metrics into 2 dimensions
B. If there are a large number of accounts that require FTE and Expense dollars, split Accounts and Metrics into 2 dimensions
C. If reporting dictates FTE and dollars in the columns and accounts in the rows, split Accounts and Metrics into 2 dimensions
D. If block size is large, then keep Accounts and Metrics as one dimension with a dense dimension