To Set an Advertising Budget, a Marketer of Filing Cabinets

To set an advertising budget, a marketer of filing cabinets examines advertising-to-sales ratios published in trade magazines and then allocates a percentage of sales dollars to the advertising effort.Which two budgeting methods are being employed?

A) competitive parity and percentage-of-sales methods
B) competitive parity and payout planning methods
C) payout planning and percentage-of-sales methods
D) percentage-of-sales and objective and task methods
E) payout planning and arbitrary allocation methods