Calculating Sales Commission

I've searched for this and found that some people add in a bad debt "bogey" and others advise against it. Rather than asking for advice on whys and wherefores, I'm asking how YOU calculate your sales peoples' commission.

We're manufacturing, 73 EEs on our way to 82ish, up from 55ish about a year ago. As you can see, we're growing like crazy. Partially new sales, partially new operating system creating a couple of jobs, partially trying to hire up so we can scale back on overtime.
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