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In this video tutorial, the process of constructing a Break-Even chart is explained. The Break-Even point in units is found by dividing fixed cost by contribution margin, resulting in 45 units. The Break-Even point in dollars is calculated at 2700 by determining total revenue at Break-Even. The graph is then constructed with units on the horizontal axis and dollars on the vertical axis, with the Break-Even point indicated at (45, 2700). A horizontal line representing fixed cost at 1575 is drawn, and the Total Revenue line passes through (0,0) and the Break-Even point.