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In this Excel tutorial, we learn how to calculate sales incentives for salespersons based on their target achievements. The video provides specific target and achievement values for various salespersons and outlines two criteria for incentive eligibility: achieving 100% of the target qualifies for a ₹2500 incentive, while achieving 105% grants ₹3500. The tutorial walks through the process of calculating the individual incentives for each salesperson according to these criteria, along with an overall grand total incentive calculation. Key formulas for determining monthly incentives will also be highlighted throughout the tutorial.