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This video tutorial demonstrates how to construct a Break-Even chart using the provided information. The Break-Even point in units is calculated by dividing 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, totaling 2700 dollars. The graph plots units on the horizontal axis and dollars on the vertical axis, with the Break-Even point located at (45, 2700). The fixed cost is constant, represented by a horizontal line at 1575. The Total Revenue line passes through both the Break-Even point and the origin (0,0).