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.
In the context of the input sentence, determine the relationship between 'Rolls Royce Phantom' and 'BMW'.
Options: manufacturer, chief executive officer, industry, parent organization