We have a formula of sample size which is based on three values, i.e., z value, variance, and error. Formula look like n = [z2 * (variance)2 / E2 ]. You have large number of variables as part of your study. Which variable variance and E you will consider. To be more specific, if we need to fit a regression equation with 10 causes (independent variable) and one effect (dependent) variable, The sample size will be based on dependent variable's variance or variances of independent variables.