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In this tutorial, we will learn how to calculate sales incentives for salespersons based on their targets and achievements using Microsoft Excel. The video presents target and achievement values for various salespersons. Two criteria for calculating incentives are outlined: achieving 100% of the target qualifies the salesperson for ₹2500, while achieving 105% entitles them to ₹3500. The tutorial guides viewers through computing the incentives for each salesperson based on these criteria and calculating the grand total incentive using Excel formulas. A key formula highlighted will focus on the month-wise incentive calculation.