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The video tutorial demonstrates how to create a Break-Even chart using 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 calculating total revenue at Break-Even, giving 2700. The graph plots units on the horizontal axis and dollars on the vertical axis. The Break-Even point is (45, 2700). The fixed cost is constant, represented by a horizontal line at 1575. Total Revenue line passes through (0,0) and the Break-Even point.