Which of the Following Is a Disadvantage of the Percent

Which of the following is a disadvantage of the percent of sales method of setting promotional budgets?

A) It heavily relies on the experience and judgment of the marketing team.
B) It can result in too much spending on promotion when sales are high and not enough when sales are low.
C) Its budgeting method is directly guided by how much competitors spend.
D) It does not base its budgeting on past expenditure patterns.