"Weel," continued Jock, "that bonus would add $22.00 weekly to that $71.00. That means for every ten dollars o' salary now earned there would be added $3.14 bonus." "How would it work out in Larsen's case?" I asked. "He gets $20.00 a week." "His bonus would bring his salary to aboot $26.00 a week. Another way o' putting it is that every dollar o' weekly salary seecures a bonus o' $16.12 a year. I would suggest ye pay a bonus every quarter--if your quarter's quota o' sales is seecured." "Suppose we need extra help?" I said. "If ye hae tae have extra help, the expense o' it'll hae to come oot o' the $1,100.00 bonus, or whatsoever the amount might be. Unless ye did this, ye'd be exceeding your original allowance for wages. If your people know that, the less people there are wor-rkin', the more money each o' them makes, they'll all o' them work as har-rd as they can to accomplish the results wi'oot adding extra people tae tha payroll. There is one ither thing I must warn ye of, and that is, tell all your people that this is only a plan tae be tried for a year, and that each year ye'll decide upon the sales quota according tae the growth o' the beesiness. "I think I follow you," I said thoughtfully. "The more business we do with less help, and therefore less payroll, the bigger will be the bonus to divide. But where do I come out in all this?" I asked. "Eleven hundred dollars seems a lot to give to those fellows." "Here's where you benefit," said Jock. "Ye give yourself a salary at present of $25.00 a week, don't you? That's $1,300.00 a year. Now, then, if ye sell $40,000.00 worth of goods next year, ye will make a net profit of five per cent. on $40,000.00, which is $2,000." "That's so," I commented. "In addition to that," he continued, "ye make an extra eight per cent. on $10,000.00, the excess sales over quota, on which ye hae no expense ither than salaries; eight per cent. of that $10,000.00 is $800.00. Then, again, remember that ye share in the bonus, for eleven per cent. for salaries includes your ain, so ye receive a bonus of $403.00 oot o' that $1,100.00. In other wor-rds, if ye hae $40,000.00 worth o' beesiness the next fiscal year, and keep your expenses doon tae twenty per cent. on a sales quota o' $30,000.00, your income would be $4,503.00." "Can you beat it!" I said, under my breath. "Four thousand five hundred and three dollars," I continued slowly, "Ninety dollars a week. Great Scott, that's making money!" "It's aw' a question o' being able to get your people to speed up your sales to increase the turn-over o' your capital so as tae make extra profit wi-oot extra salespeople," said Jock.