The Boss, Dilbert and Wally sit at a conference table. The Boss says, "We can succeed if each of you will commit to giving 110 percent." Wally says, "That would be ten percent over the theoretical maximum." Dilbert adds, "Can't be done." Wally says, "Plus you have your vacation days and your sick days . . ." Dilbert continues, "Heck, these staff meetings take ten percent right off the top . . . Wally asks, "And what about all the times something unexpected comes up?" Wally says, "I think we could give you . . . What?" Dilbert says, "Forty-three percent." Wally adds, "And that's not a commitment." Dilbert says, "It's an estimate." The Boss asks, "Can we continue the meeting now?" Dilbert replies, "I'm over my estimate for today."