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The video tutorial demonstrates constructing a Break-Even chart using given information. 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 as total revenue at Break-Even, which is 2700 dollars. To plot the graph, units are on the horizontal axis and dollars on the vertical. The break-even point is (45, 2700). Fixed cost remains constant, shown as a horizontal line at 1575. Total revenue line passes through (0,0) and the break-even point.
