Answer to Question 1
At least four budgeting methods are known as competitive-parity methods: match industry norms, match competitors, outspend competitors, and share of voice/market.
Answer to Question 2
The percentage-of-unit-past-sales method states that a marketing communications budget can be determined as a percentage of the unit price for last year's sales. The only difference between this method and the percentage-of-unit-anticipated-sales method is the source of the sales figure. The sales figure in the percentage-of-unit-anticipated-sales method is based on a sales forecast assuming a certain price level, while this method relies on past sales based on a fixed price.