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...StoreName | Tot Revenue | Tot Active Customers Store A | 200,000 | 120 Store B | 230,000 | 129 Store C | 220,000 | 119 The sample data has about 65 stores in total. I don't know the average transaction value or if a customer has transacted more then once. > LineBestFit = lm(TotRevenues ~ TotActiveCustomers) > plot(TotRevenues ~ TotActiveCustomers) > abline(LineBestFit) I've plotted the data and the line and I get a strong positive linear pattern with a couple of outliers , nonetheless the plot shows that the more active customers I've in a store the more revenues (which is expected)...