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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 guides viewers in developing a marketing budget aligned with sales goals for the upcoming year. The left side of the screen displays a box labeled "2014 sales conversions," where the number of monthly leads and converted sales is recorded. The tutorial includes calculating conversion rates for each month by entering a simple formula in Excel, specifically for the first month’s conversions and lead totals.