What makes the Rolls Royce Phantom so expensive?

I get that it's a luxury car. But what makes it so much more expensive than say the Mercedes S600? What does the Phantom have that the Mercedes doesn't? Is it just the name?|||two words....superb quality|||every piece in the phantom is imported top of the line material. it is also hand made which gives it more detail in small parts like stiching. another factor is the amount of rolls-royce out there, because it is a rare car and there are a few of them compared to mercedes that give the price a little kick up. and it is also expensive because it is a rolls-royce, in a way you are also paying for the name brand.