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In this lecture, the speaker demonstrates how to create a dynamic sum based on user selection using HR data. The aim is to generate a dashboard report where users can choose parameters to view and the formula will sum up values for the selected cost center. The sum range will adjust columns based on user selection. The data includes cost center names, salary, benefits, and bonus information. A drop-down list allows users to select what data to sum (salary, benefits, bonus). Data validation is used for the select list with a source of the three options provided.