A.
Overall it has a relation that there are more sold cups when the temperature is lower. On the other hand, based on the 40 degrees part, that have to different values of two different days, we can say is not the only factor.
B.
The best lineal approach is the line created with the points at 20 and 80 degrees. First the slope:
Now the intercept with y axis, b:
The final line formula is: