MINI-CASE Susan Is Working on the Advertising Plan for Her Company's

MINI-CASE
Susan is working on the advertising plan for her company's brand of shampoo named Silkience. She has conducted a SWOT analysis and learned that her company enjoyed a strong financial position and has good working relations with the resellers of their brands. The primary target customers for this brand are women between the ages of 35 and 50, and demographic analysis indicates that this age demographic will grow in double digits over the next 10 years. Silkience targets women who may be having concerns about graying hair, and it is a gentle shampoo that will not wash out color, especially semi-permanent color that women of this age tend to use. However, she also learned that the target customers do not perceive her company's brand of shampoo as a brand for them but rather for a younger consumer because their previous ads tended to use younger-looking models. There was also nothing in the previous advertising campaigns that really explained the benefits of their brand, such as suggesting that it was gentler for semi-permanent-colored hair.
-Refer to Mini-Case. To determine the advertising budget, Susan divided last year's advertising expenditures by last year's sales and then multiplied that by this year's sales forecast. Which advertising budgeting method did Susan use?

A) historical method
B) objective-task method
C) percentage-of-sales method
D) all-you-can-afford method
E) competitive budgeting method