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In this tutorial, the speaker introduces how to design a quotation in Microsoft Excel for a social issue garage class. The video demonstrates how to create headings, enter details such as description, specification, quantity, unit rate, and calculate the total. The example includes items like a dispenser, pedestal fan, oven, refrigerator, and computer table, each with their own specifications and warranty information. The process involves inputting values and using formulas to generate a complete quotation document.