Create a graph . Start by creating a Cartesian coordinate system with the x-axis representing the quantity sold (Q) and the y-axis representing the total cost and revenue.

Plot the fixed costs ($27,880) as a horizontal line on the graph. This line represents the total fixed costs and remains constant regardless of the quantity sold.

Next, plot the total cost equation ($27,880 + $370 × Q) as a line on the graph. This line will start at the fixed costs and increase as the quantity sold increases.

Finally, plot the revenue equation ($670 × Q) as a line on the graph. This line will start at the origin (0,0) and increase as the quantity sold increases.

The break-even point is where the total cost line intersects with the revenue line. This point represents the quantity of units that need to be sold in order to cover the fixed and variable costs.