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This video tutorial demonstrates how to use Excel for calculating marketing and sales conversion rates, cost per lead, and costs per conversion. It also explains how to utilize this information for developing a marketing budget aligned with sales goals for the upcoming year. The tutorial features a sample box on the screen displaying 2014 sales conversions, where viewers can input monthly lead data and corresponding conversions. Blank columns for conversion percentages are provided for calculation purposes. The video guides users to enter a simple formula in Excel to determine conversion rates based on the entered leads and conversions.