103% fruitcake

I've just stumbled upon a random blog by a religious mathematics student. He claims:

"What does it mean to give MORE than 100%?

Here's a little mathematical formula that might help answer this question:

If:
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

Is represented as:
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26.

If:
H-A-R-D-W-O-R-K = 8+1+18+4+23+15+18+11 = 98%

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

But:
A-T-T-I-T-U-D-E = 1+20+20+9+20+21+4+5 = 100%

THEN, look how far the love of God will take you:
L-O-V-E-O-F-G-O-D = 12+15+22+5+15+6+7+15+4 = 101%

Therefore, one can conclude with mathematical certainty that:

While Hard Work and Knowledge will get you close, and Attitude will get you there, It's the Love of God that will put you over the top!"

So there you go, proof if proof be need be.
What he fails to mention, however, is that B-U-L-L-S-H-I-T = 2+21+12+12+19+8+9+20 = 103%