What is the relationship between Whitbread and Costa Coffee in the context of the input sentence. Choose an answer from: 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