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In this video tutorial, we construct a Break-Even chart using given information. The Break-Even Point in units is found by dividing fixed cost by contribution margin, giving 45. Break-Even Point in dollars is calculated at 2700. Units are plotted on horizontal axis and dollars on vertical. The break-even point is at (45, 2700). Fixed cost is constant so a horizontal line is drawn at 1575. Total Revenue line passes through (0,0) and break-even point.