This is a Google Sheets tutorial. It is a beginner level tutorial. This video will take you through step by step on creating a snow cone hut costs sheet. This video is designed so that you can give your students the link or downloaded video and let them work. You will see more of these types of videos that have fun real life tutorials. I would give this student to middle school student or high school. This is a great lesson for learning how to start your own business and also just for learning Google Sheets.