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.

Clothing retailer Next (NXT.L), Costa Coffee owner Whitbread (WTB.L) and pub chain Wetherspoon's (JDW.L) have all warned about the higher costs stemming from the government's wage policy.
subsidiary