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The tutorial demonstrates how to create a quotation design in Microsoft Excel for a social issue garage class. The design includes headings for company name, opening date, and subject. It involves columns for description, specification, quantity, unit rate, and total. The example includes categories for office equipment, such as a pedestal fan, oven, refrigerator, and computer table, each with their specifications and warranty details. Inserts for multiple items are shown, with a focus on organizing and calculating costs efficiently.