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This tutorial provides guidance on using Excel to calculate marketing and sales conversion rates, cost per lead, and cost per conversion. It includes a video that demonstrates how to utilize these calculations to create a marketing budget aligned with sales goals for the upcoming year. The tutorial features a table showing monthly sales conversions, including the number of leads received and leads converted into sales, with blank fields for calculating conversion percentages for each month. The process involves entering a simple formula in Excel to compute these rates based on the data provided.