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.
Refer to the input text as context and select the correct relationship between 'Rolls Royce Phantom' and 'BMW' from the available options.
Options: parent organization, industry, manufacturer, chief executive officer