A comment along those lines from one of my bosses was, as I recall, the reason why I felt the need to create the 120% pie chart. Because everyone understands that a 120% pie chart is impossible, therefore my situation was impossible, right?
OR! If I could do a 120% pie chart, then managing 120% of my time should be easy! (This was a management view that seemed very, very obvious only in hindsight.)