In Pet, Inc. v. N.L.R.B., 641 F.2d 545 (8th Cir. 1981), the Eighth Circuit reversed a decision of the Board that one of Pet's wholly-owned subsidiaries (Hussmann) was a "producer" of Pet's products. I agree with the majority there, which said: "... we think it totally at odds with any normal interpretation of the word `produce' to say that because Hussmann's profits inure to the benefit of Pet, Hussmann produces Pet's products.