A sales manager for an advertising agency believes there is a relationship between the number of contacts and the amount of the sales. To verify this belief, the following data was collected: 
What is the independent variable?
Definitions:
Break-Even Point
The production level at which total revenues equal total expenses, resulting in no net loss or gain.
Fixed Costs
Expenses that do not change in relation to the volume of production or sales, such as rent, salaries, and insurance premiums.
Fixed Expenses
Costs that do not change with the level of company activity or production volume, such as rent or salaries.
Unit Contribution Margin
The profit per unit sold, calculated by subtracting the variable cost per unit from the selling price per unit.
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