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The tutorial in the video covers how to create a quotation design in Microsoft Excel for a company's office equipment. It includes sections for company name, opening date, item description, specifications, quantity, unit rate, and total. The steps involve entering the data for each item such as a dispenser, pedestal fan, oven, refrigerator, and computer table. Each item is accompanied by a description, unit rate, and a one-year warranty. The tutorial also discusses how to format the sheet and input the necessary information to generate a quotation document.