Utilize the input text as a context reference, choose the right relationship between Rolls Royce Phantom and BMW from the options. Options: 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