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This tutorial is about solving a linear transportation problem using MS Excel with Arizona plumbing data. The presenter begins by copying the unit transportation cost, factory capacity, and warehouse requirements for bathtubs into Excel. The key locations mentioned are Albuquerque, Boston, Cleveland, Des Moines, and Fort Lauderdale. The table is renamed to "Cost per Unit," and a new table called "Volume" is created after deleting the original unit cost. The area for volumes is shaded to distinguish it, and the factory capacity is shifted by one column while the warehouse requirements are moved to a row to clarify the layout for factory supply and warehouse demand.