Trending @Accenture; Variable Amount is not as per VP percentage

variable amount is not as per the variable percentage received. It is slightly more than half of percentage, how is this possible. The manager is saying it is because vp is divided into 2 parts(may and nov), but still is not making sense as it does n't fit in that calculation also. ( It is slightly higher than half, if it would have been i might have considered the utilisation factor or something). Please explain if someone has the idea. Thanks in advance.