Multiple regression allows examination of the linear relationship between one dependent variable (sales of bar) and two or more independent variables (price of bar and promotion expenditure). The multiple regression equation fits a plane to the data points to predict monthly sales based on price and promotion. The results show that price and promotion are significant predictors of sales, with an increase in price predicted to decrease sales and an increase in promotion predicted to increase sales. The model explains 75.8% of the variation in sales.