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This video tutorial explains how to construct a Break-Even chart using the given information. The Break-Even Point in units is calculated by dividing the fixed cost by the contribution margin, resulting in 45 units. The Break-Even Point in dollars is found by calculating total revenue at Break-Even, which is 2700 dollars. The graph is constructed with units on the horizontal axis and dollars on the vertical, with the Break-Even Point at (45, 2700) plotted. The fixed cost is the same for any production volume, represented by a horizontal line at 1575. The Total Revenue line passes through (0,0) and the Break-Even Point.