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In this Microsoft Excel tutorial, the focus is on calculating the sales incentives for salespersons based on their targets and achievements. The video provides specific target and achievement values for various sales personnel. The incentive structure is outlined: if a salesperson achieves 100% of their target, they earn ₹2500, and achieving 105% results in ₹3500. The tutorial demonstrates how to calculate the incentives owed to each salesperson according to these criteria. Additionally, it covers calculating the total incentive using relevant formulas, specifically the month-wise incentive formula, to determine the overall incentive amount for each salesperson.