Eli Manning is no dummy. He knows, as a quarterback, completing 70 percent of his passes is no easy feat. In fact, just five QB’s in NFL history have ever done it for an entire season.

But that’s the goal when operating a West Coast offense, and that’s the system Manning is learning, so he accepts the 70 percent barrier as a challenge but not as the end-all, be-all to what his job entails.

“That’s the goal,’’ Manning said Tuesday. “Whether you get there or not, it’s the mindset of just say, ‘Find completions, find completions. Keep finding completions.’ That’s where we’re heading, that’s where we’re trying to get, and there’s only been a few quarterbacks to ever get 70 percent, so it’s a high standard.

“But I think [it’s] just the mindset of what we’re thinking as an offense.”