Utilize the input text as a context reference, choose the right relationship between Gear VR and Samsung Electronics 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.

Samsung Electronics Co. SSNHZ 0.00 % teamed up with Oculus to make the Gear VR headset due later this year.

Answer: manufacturer