Utilize the input text as a context reference, choose the right relationship between A350 and Airbus 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.

We recognized excess capacity costs of $83 million, abnormal production costs related to COVID-19 of 19 million, restructuring expenses of 6 million for cost alignment and headcount reductions, and loss on disposals of 23 million related to certain long-lived assets on the Boeing 787 and Airbus A350 programs.

Answer: developer