So if 82% of the audience guesses that the challenger can do something, and if the celebrity also thinks he can do it (and if the challenger does do it) then the celebrity get 82 points.
Their percentage split is then used as points for the celebrities. In a nutshell, an audience bets on whether somebody or a group of people can do something considerably impossible. You Bet, a slightly different game show from the traditional mold that existed when this first came out, is actually quite good.