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In this video tutorial, we learn how to calculate the sales incentives for salespersons based on their targets and achievements in Microsoft Excel. The tutorial presents target and achievement values for different salespersons, with two criteria for calculating the incentives: if a salesperson achieves 100% of their target, they receive ₹2500, while achieving 105% qualifies them for ₹3500 monthly. The focus is on calculating each salesperson's incentive using a table and applying relevant formulas to derive the grand total incentive. The primary formula used in this process will be for calculating month-wise incentives.