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In this tutorial, Sandra introduces the video series on completing timesheets, starting with an example of 283 hours. While the standard maximum working hours for a provider is 264 per month, exceptions exist based on specific criteria and court rulings allowing up to 283 hours. Sandra emphasizes that viewers should input their actual hours worked in place of the 283 hours used in the example. She encourages flexibility, stating that whether someone worked 126 hours or 76 hours, they should enter those specific numbers, as the formulas remain applicable for all users.