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In this video tutorial, a Break-Even chart is constructed using given information. The breakeven point in units is found by dividing fixed cost by contribution margin, giving 45. The Break-Even Point in dollars is calculated as 2700. The graph is then created with units on the horizontal axis and dollars on the vertical. With a capacity of 110 units, the break-even unit of 45 is central. The break-even point is at (45, 2700). A horizontal line is drawn for fixed cost at 1575. Total revenue is zero when selling zero units, represented by (0,0) and passing through the break-even point.
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