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In this tutorial, Gary from MacMost introduces using formulas in the Numbers spreadsheet app, which is available for free on Mac. He emphasizes the importance of learning spreadsheet tools for computer users. The video begins with Gary creating a new document from a basic blank template in Numbers. He demonstrates entering data into cells by inputting the numbers 6 and 7. After inputting the values, he explains how to create a formula to add these numbers together in a separate cell. The tutorial covers basic spreadsheet functions to help users get started with Numbers.