Giving more than 100%

Ever wonder about those people who say they are giving more than 100%?
We have all been to those meetings where someone wants over 100%.
How about achieving 103%?     
 
Here's a little math that might prove helpful: 

What makes life 100%?
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 is
represented as:
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 1819 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%

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

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 hard work and knowledge will get you
close, attitude will get you there, but bullshit will put you over the top.