CCommunity
Here, English alphabets are coded as follows:
A
B
C
D
E
F
G
H
I
J
K
L
M
1
2
3
4
5
6
7
8
9
10
11
12
13
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
14
15
16
17
18
19
20
21
22
23
24
25
26
The code used here is three times of the sum of the numeric value of letters.
FAN → F = 6, A = 1, N = 14 → 3(6 + 1 + 14) = 63
CUP → C = 3, U = 21, P = 16 → 3(3 + 21 + 16) = 120
Similarly,
TEA → T = 20, E = 5, A = 1 → 3(20 + 5 + 1) = 78
Hence, 78 is the correct alternative.