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The tutorial focuses on creating a movie theater project using Excel formulas to calculate attendance and revenue. The instructor mentions that students should merge cells to label a screen and emphasizes the importance of researching how to perform tasks independently, rather than providing step-by-step instructions. Additionally, the instructor demonstrates how to highlight seats and use a fill button to format them, noting that while the process is straightforward, it may require some effort to complete. Overall, the session encourages self-guided learning and practical application of Excel skills in a project setting.