How does first year pay work in IBD?

I've seen various numbers tossed out for first year IBD pay, anywhere from 125k to 170k. Can anyone explain to me how exactly bonuses are paid out for a first year analyst? I understand that b/c first years start in july, their pay is pro-rated based on the number of months they work there. So when someone says they earned 125k all in, assuming 85k base, does this mean they earned 40k in pro-rated bonus?

So assuming bonuses are paid out year end in December (correct me if I am wrong), they earned 119% of their base??? By this measure shouldn't all in comp for the avg. first year be closer to 100k or something? Just trying to understand what street all-in comp is for a first-year analyst and how it's computed.

Thanks.

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