To Set an Advertising Budget,Entree Cologne First Examines Competitors' Advertising

To set an advertising budget,Entree cologne first examines competitors' 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
B) Competitive parity and payout planning
C) Payout planning and percentage of sales
D) Percentage of sales and objective and task