The discussion centers on calculating the percent magnification of a microscope, specifically for a virus measuring 3.0 x 10^-5 cm that appears 1.2 cm long under magnification. The formula used for this calculation is M = (perceived length / actual length) x 100, resulting in a magnification of 4,000,000. Participants explain the calculation process step-by-step, demonstrating how to manipulate the numbers and exponents to arrive at the final answer. The conversation emphasizes the simplicity of the calculation, whether done with a calculator or by hand. The clarity of the explanation helps others understand the magnification process effectively.