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In this video tutorial, the process of constructing a Break-Even chart using provided information is explained. The Break-Even point in units can be calculated by dividing fixed costs by the contribution margin, resulting in 45. The Break-Even Point in dollars is found by determining total revenue at Break-Even, giving 2700. To create the graph, units are plotted on the horizontal axis and dollars on the vertical. The break-even point is (45, 2700), with a horizontal line drawn for fixed costs at 1575. The Total Revenue line goes through (0,0) and the break-even point.