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This video tutorial demonstrates how to create 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 determining total revenue at Break-Even, which is 2700 dollars. To plot the graph, units are on the horizontal axis and dollars on the vertical axis. The break-even point is (45, 2700). Fixed cost remains constant, so a horizontal line is drawn at 1575. The Total Revenue line passes through (0,0) and the break-even point.