The video tutorial explains the concept of variables and their role in mathematical formulas. It covers how to identify relationships between variables, using examples of area and volume calculations for rectangles and rectangular prisms. The tutorial emphasizes the importance of understanding the relationships between dimensions and how formulas can be applied to solve various problems. It also highlights the versatility of formulas and the need to consider different perspectives when interpreting them.

Describe how the concept of layers helps in understanding the volume of a rectangular prism.

In what ways can we rearrange formulas to solve for unknown variables?

Why is it important to understand the relationships between variables in any formula?