An entrepreneur wants to start a boutique cupcake business based on family recipes shared for three generations. The entrepreneur knows the required costs associated with rent, supplies, utilities, and hourly wages and wants to determine how many cupcakes they need to sell to generate a profit. Which technique should be used to analyze this data?

A T-test is a statistical method used to compare the means of two groups and determine if they are statistically different from each other. It is not suitable for analyzing sales and cost data to determine profitability, as it does not provide insights into cost structures or sales volume requirements.

Crossover analysis typically refers to comparing different investment options or scenarios to determine which one yields a better outcome over time. This method does not focus on calculating the number of sales needed to reach profitability, making it irrelevant for the entrepreneur's needs in this scenario.

Regression analysis is a statistical tool used to understand the relationship between variables, often to predict outcomes. Although it can provide insights into sales trends or factors affecting profitability, it does not directly calculate the number of sales required to achieve break-even or profitability, which is the primary concern of the entrepreneur.