In a certain code language, 'J' is written as '10' and 'ACT' is written as '24'. How will 'BEAR' be written in that language?

26

1   2    3    4   5    6   7     8    9  10  11  12  13

 A   B   C    D   E    F   G    H    I    J    K    L   M

 ↓    ↓    ↓    ↓    ↓     ↓   ↓    ↓     ↓   ↓    ↓    ↓    ↓

 Z   Y    X   W   V    U   T    S    R   Q   P    O   N

26  25  24  23  22  21  20  19  18  17  16  15  14

**********************************************************

THE LOGIC FOLLOWED HERE IS:

J = 10

ACT IS WRITTEN AS 24

THE PLACE VALUE OF A IS 1

THE PLACE VALUE OF C IS 3

THE PLACE VALUE OF T IS 20

ACT = 1 + 3 + 20 = 24

SIMILARLY

BEAR= ?

THE PLACE VALUE OF B IS  2

THE PLACE VALUE OF E IS   5

THE PLACE VALUE OF A IS    1

THE PLACE VALUE OF R IS    18

BEAR = 2 + 5 +  1 + 18 = 26