About 2,700 people work for P&G’s Duracell battery division, which P&G has agreed to sell to Berkshire Hathaway in a deal that is to close this year.
Take context from the input text and decide on the accurate relationship between 'Duracell' and 'Berkshire Hathaway' from the options provided.
Options: headquarters location, position held, owned by, product/material produced