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In this tutorial, Erin discusses the variable compensation bonus template available under human resources spreadsheets. She explains that users should fill out the green cells, which are mandatory, while the white cells contain optional information. Gray cells will automatically calculate the bonus payout based on the filled information. Erin addresses a common question about managing the template when multiple managers need to input data before it is consolidated. She highlights the process of distributing the template to different managers and collecting their completed files for consolidation. For a detailed guide on using the template, Erin references another video.