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In this video tutorial, the process of constructing a Break-Even chart is explained. The breakeven point in units is calculated by dividing fixed cost by contribution margin, giving 45 units. Break-Even Point in dollars is found by calculating total revenue at Break-Even, which is 2700 dollars. To create the graph, units are plotted on the horizontal axis and dollars on the vertical axis. The break-even point is at (45, 2700). Fixed cost is constant, shown as a horizontal line at 1575. Total Revenue line passes through (0,0) and the break-even point.