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This video tutorial demonstrates how to use Excel for calculating marketing and sales conversion rates, including cost per lead and cost per conversion. It guides viewers through creating a marketing budget for the upcoming year based on sales goals. The presenter shows how to input monthly lead data and conversions into a worksheet, highlighting a box labeled "2014 sales conversions." The tutorial focuses on entering a straightforward formula to compute conversion rates for each month using the number of leads and successful sales conversions, illustrating the process step-by-step.