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In this Microsoft Excel tutorial, viewers will learn how to calculate sales incentives for salespersons based on their targets and achievements. The video presents target and achievement values for different salespersons and explains the two criteria for incentives: achieving 100% of the target earns a monthly incentive of ₹2500, while achieving 105% of the target qualifies for ₹3500. The tutorial includes a table where the incentives for each salesperson are calculated according to these criteria. Additionally, a grand total incentive will be computed using formulas, with a focus on calculating month-wise incentive amounts.