Answer:
The independent variable is the time (variable x)
The dependent variable is the number of cars he washes (variable y)
Explanation:
we know that
A relationship between two variables, x, and y, represent a proportional variation if it can be expressed in the form
or

In this problem
The relationship between the number of cars he washes and the time it takes him to wash those cars represent a a proportional variation
Let
y -----> the number of cars he washes
x -----> the time
The linear equation is

The independent variable is the time x
The dependent variable is the number of cars he washes y