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In this video tutorial, a Break-Even chart is constructed using the given information. The first step is to find the breakeven point in units by dividing the fixed cost by the contribution margin, resulting in 45. The Break-Even Point in dollars is then calculated to be 2700. The graph is plotted with units on the horizontal axis and dollars on the vertical axis. The break-even point is (45, 2700). The fixed cost remains the same for any production volume and a horizontal line is drawn at 1575. The Total Revenue line passes through the break-even point and is satisfied by (0,0).