The video teaches how to convert degrees Celsius to degrees Fahrenheit. First the boiling points of 32 degrees Fahrenheit and 100 degrees Celsius are plotted on the Y and X axis. Then a line is drawn to join them both. The value m is delta Y (boiling point minus freezing point, i.e., 212-32)/ delta X (boiling point minus freezing point, i.e., 100-0). So m works out to 180/100 or 1.8. Then the formula y=mx+b (intercept of y = 32) is used, substituting X with Celsius and y with Fahrenheit, to convert 100 degrees Celsius to Fahrenheit. So the formula is Fahrenheit = 1.8*Celsius + 32.