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In this video tutorial, the speaker explains how to construct a Break-Even chart using the provided information. They first determine the breakeven point in units by dividing the fixed cost by the contribution margin, resulting in 45 units. The Break-Even Point in dollars is found by calculating total revenue at Break-Even, which is 2700. The graph is plotted with units on the horizontal axis and dollars on the vertical axis. The break-even point is shown as (45, 2700). A horizontal line is drawn for fixed cost at 1575, and the Total Revenue line passes through (0,0) and the break-even point.
