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This video tutorial demonstrates how to use Excel to calculate marketing and sales conversion rates, cost per lead, and costs per conversion. It includes guidance on creating a marketing budget based on sales goals for the upcoming year. The tutorial features a box displaying 2014 sales conversions, where users can input monthly lead numbers and corresponding sales conversions. Blank fields are provided for calculating conversion percentages. To compute these rates, viewers are instructed to enter a simple formula referencing the conversion totals and lead data. The video offers step-by-step instructions to facilitate these calculations effectively.