  We combine strong-lensing masses with SDSS stellar velocity dispersions and
HST-ACS effective (half-light) radii for 36 lens galaxies from the Sloan Lens
ACS (SLACS) Survey to study the mass dependence of mass-dynamical structure in
early-type galaxies. We find that over a 180--390 km/s range in velocity
dispersion, structure is independent of lensing mass to within 5%. This result
suggests a systematic variation in the total (i.e., luminous plus dark matter)
mass-to-light ratio as the origin of the tilt of the fundamental plane (FP)
scaling relationship between galaxy size, velocity dispersion, and surface
brightness. We construct the FP of the lens sample, which we find to be
consistent with the FP of the parent SDSS early-type galaxy population, and
present the first observational correlation between mass-to-light ratio and
residuals about the FP. Finally, we re-formulate the FP in terms of surface
mass density rather than surface brightness. By removing the complexities of
stellar-population effects, this mass-plane formulation will facilitate
comparison to numerical simulations and possible use as a cosmological distance
indicator.
