This document provides an overview of an advanced Microsoft Excel lesson. The objectives are to familiarize students with commonly used Excel functions, conditional functions, and how to use Excel for market research and product development. An example is provided on using Excel to estimate the product cost of a milk tea. Formulas like SUM, subtraction, and division are used to calculate the ingredient costs and determine if the estimated sale price would be profitable. The lesson concludes with a discussion on analyzing survey data in Excel.