It all makes sense now...

Dilbert's "Salary Theorem" states that "Engineers and scientists can never earn as much as business executives, sales people, accountants and especially liberal arts majors." This theorem can now be supported by a mathematical equation based on the following two well known postulates:

Postulate 1: Knowledge is Power.
Postulate 2: Time is Money.
As every engineer knows: Power = Work / Time.

Since: Knowledge = Power,
then Knowledge = Work / Time,
and Time = Money,
then Knowledge = Work / Money.

Solving for Money, we get: Money = Work / Knowledge.

Thus, as Knowledge approaches zero, money approaches infinity, regardless of the amount of work done.