Which of the Following Is True of the Research Approach

Which of the following is true of the research approach to determining the advertising budget?

A) It attempts to determine retail price by using production costs as a base.
B) It is a less rational approach to the expenditure decision when compared to other models.
C) It is generally more expensive when compared to some other models.
D) It is less desirable as it limits advertising outlays to the amount of available funds.