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Efrain from Gold Level Media introduces a video tutorial on a marketing campaign focused on calculating Return on Investment (ROI). He discusses the costs associated with implementing a direct mail campaign for Gold Level Print, mentioning that the expenses may be reduced for his company due to their ownership of a marketing firm. However, he plans to include all costs, such as printing and labor, in the total expenditure for accuracy. The tutorial highlights the recent purchase of equipment, like a $50,000 printer for creating flyers and business cards, and a $4,000 cutter, emphasizing the importance of these investments in generating revenue.