In a Cost-Volume-Profit graph (sometimes called a break-even chart), unit volume is represented on the horizontal (X) axis and dollars on the vertical (Y) axis.

In a Cost-Volume-Profit graph, unit volume is represented on the horizontal (X) axis and dollars on the vertical (Y) axis. This is because the graph is used to analyze the relationship between volume of sales, revenue, and costs to determine the break-even point and potential profitability.