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This video tutorial demonstrates how to create a Break-Even chart using the provided information. The Break-Even point in units is calculated by dividing fixed costs by the contribution margin, resulting in 45 units. The Break-Even Point in dollars is determined by calculating total revenue at Break-Even, resulting in 2700 dollars. The graph is constructed with units on the horizontal axis and dollars on the vertical. The break-even point is (45, 2700). Fixed costs are the same for any production volume, represented by a horizontal line at 1575. The Total Revenue line passes through the break-even point and (0,0).