Which complex budgeting method requires a breakdown of all specific marketing expenses?

A) extrapolation
B) target costing
C) percentage of sales
D) bottom-up budgeting

The bottom-up budgeting method requires a breakdown of all specific marketing expenses, as this method involves starting with individual expense categories and determining their costs before aggregating them into an overall budget. Extrapolation involves using historical data to estimate future expenses, target costing involves setting a target cost based on desired profit margins and then determining marketing expenses, and percentage of sales involves allocating a fixed percentage of sales revenue to marketing expenses.