Sham Rock

A LOGICAL SOLUTION.
Now here is a problem that finally has a formula for getting to the bottom of an age old problem.
From a strictly mathematical viewpoint it goes like this:

What Makes 100%?
What does it mean to give MORE than 100%?
Ever wonder about those people who say they are giving more than 100%?
We have all been to those meetings where someone wants you to give over 100%.
How about achieving 103%? What makes up 100% in life?

Here's a little mathematical formula that might help you answer these questions:

If:

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

represented as:

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26.

Then:

H-A-R-D-W-O-R-K
8+1+18+4+23+15+18+11 = 98%

and

K-N-O-W-L-E-D-G-E
11+14+15+23+12+5+4+7+5 = 96%

But,

A-T-T-I-T-U-D-E
1+20+20+9+20+21+4+5 = 100%

And,

B-U-L-L-S-H-I-T
2+21+12+12+19+8+9+20 = 103%