Utilize the input text as a context reference, choose the right relationship between Whitbread and Costa Coffee from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

Several firms, including clothing retailer Next (Other OTC: NXGPF - news ) , Costa Coffee and Premier Inns owner Whitbread (LSE: WTB.L - news ) and pub chain Wetherspoon's have all complained about the higher costs stemming from the government's wage policy.

Answer: subsidiary