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The tutorial explains how to calculate the total restaurant bill before including the tip. It emphasizes that the bill should cover all ordered items, including food and drinks, as well as tax, although the current focus is on the cost without the tip. The example provided is from Texas Roadhouse, where the presenter ordered a cactus blossom, New York strip steak, an extra salad, a diet coke, and a brownie. The prices for each item are given: $6.99 for the cactus blossom, $19.99 for the steak, $4.49 for the salad, and $1.99 for the diet coke. The tutorial aims to guide viewers through adding up these costs for a clearer understanding of their total bill.