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This video tutorial demonstrates how to use Excel for calculating marketing and sales conversion rates, cost per lead, and cost per conversion. It also covers developing a marketing budget based on sales goals for the upcoming year. The tutorial includes an example showing 2014 sales conversions, where the number of monthly leads and converted sales are listed. Viewers will learn to calculate conversion rates using a simple formula in Excel. The focus is on managing data entries and applying formulas to evaluate marketing effectiveness and guide future budgeting decisions.