"Achieving More Than 100%" joke

We have all been to those meetings where someone wants more than 100%. No doubt, we've all wondered how that could be mathematically possible. Well, believe it or not, it is! In fact, it's possible to achieve 103%.
Here's a little math that may prove helpful. What makes life 100%?
If you write out the alphabet and assign each letter a number as follows:
A = 1
B = 2
C = 3
D = 4
continuing until you get all the way to Z = 26
Then,
H A R D W O R K
8 1 18 4 23 15 18 11 = merely 98%
K N O W L E D G E
11 14 15 23 12 5 4 7 5 = merely 96%
But,
A T T I T U D E
1 20 20 9 20 21 4 5 = 100%
However,
B U L L S H I T
2 21 12 12 19 8 9 20 = 103%
As you can see, hard work and knowledge will get you close, attitude will get you there, but... bullshit will put you right over the top!