103% makes sense?

We've all been to those meetings where someone wants over 100 percent. How about achieving 103 percent? Here's a little math that might prove helpful for your next appraisal...

If A B C D E F G H I J K L M N O P Q R S T U V W X Y Z can be represented as:
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26

Then,
H A R D W O R K
8 1 18 4 23 15 18 11 = 98% only

K N O W L E D G E
11 14 15 23 12 5 4 7 5 = 96% only

But,
A T T I T U D E
1 20 20 9 20 21 4 5 = 100 %

And,
B U L L S H I T
2 21 12 12 19 8 9 20 = 103%

So, it stands to reason that hardwork and knowledge will get you close,
but attitude and bullshit will put you over the top.