What is the relationship between Rolls Royce Phantom and BMW in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

High-end luxury vehicles including the Bentley Mulsanne (just 13 miles per gallon combined), the Rolls Royce Phantom (14 mpg), the Mercedes-Benz Maybach S600 (15 mpg) and BMW 760Li (15 mpg) aren't helping.

Answer: manufacturer