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In this Microsoft Excel tutorial, viewers will learn to calculate the sales incentives for salespersons based on their targets and achievements. The video provides specific target and achievement values for several salespersons, outlining two criteria for incentives: achieving 100% of the target qualifies for a monthly incentive of ₹2500, while reaching 105% of the target qualifies for ₹3500. The presenter guides viewers in using a table to calculate each salesperson's incentive according to these criteria, and demonstrates how to compute the grand total incentive using formulas. The tutorial focuses on the month-wise incentive calculation.