Comprehensive and Detailed In-Depth Explanation:
A resource group in SAP EWM links resources to specific tasks. Option B ("The queues a resource should process") is correct because it determines which queues (task lists) the resource handles, configured in SPRO: SCM Extended Warehouse Management > Resource Management > Define Resource Group. Options A (bin access), C (environment), and D (speed) are controlled by other settings like bin type restrictions or resource type parameters, not the group.