Give a 103%

Are you working in one of those places that keeps asking for a 103% ?

Well here is a sure fire way of hitting the mark each and every time. If we accept that:-

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
1 2 3 4 5 6 7 8 910 1112 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%

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

However:-

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

But then again:-

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

So now you know how to achieve that elusive target ;-)