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This video tutorial explains how to construct a Break-Even chart using the provided information. The Break-Even Point in units is calculated by dividing fixed cost by contribution margin, resulting in 45 units. The Break-Even Point in dollars is found by calculating total revenue at Break-Even, resulting in 2700 dollars. The graph is then plotted with units on the horizontal axis and dollars on the vertical axis, with the break-even point at (45, 2700). A horizontal line is drawn for fixed cost at 1575, and the Total Revenue line passes through (0,0) and the break-even point.