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In this video, a Break-Even chart is constructed using the given information. The breakeven point in units is found by dividing the fixed cost by the contribution margin, resulting in 45. The Break-Even Point in dollars is calculated to be 2700. The graph plots units on the horizontal axis and dollars on the vertical axis, with the break-even point being (45, 2700). The fixed cost remains constant, represented by a horizontal line at 1575. The Total Revenue line passes through (0,0) and the break-even point.