I once had this dumb programming manager who gave out those 110% pins at a meeting. She gave out a few as "rewards" for finishing some project, but she gave them to the wrong people. By the time she was done, everyone in the room ended up with one of those useless things. We found out later she had read that she could use those to motivate people without having to give them anything that might actually cost money - lol!
Actually, you CAN have 110% out of 100 James. For example: I need to raise $400, but I end up with $440 so I raised 110% of my goal. It gets more fun when you're adding and subtracting. A 25% gain and a 20% loss can represent the same underlying amount. If you have $4 and get another, you made a 25% improvement (to $5) but, if you then lost that dollar and you're back to $4, you only lost 1/5th or 20%. So much fun...