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In this video tutorial, the process of constructing a Break-Even chart is explained. 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 equals 2700 dollars. The graph is constructed with units on the horizontal axis and dollars on the vertical. The break-even point is (45, 2700). A horizontal line for fixed cost at 1575 is drawn. The Total Revenue line passes through (0,0) and the break-even point (45, 2700).