In a certain code language, 'LOWER' is coded as '37', and 'OVER' is coded as '06'. How will 'MELON' be coded in that code language?

95

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

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THE LOGIC FOLLOWED HERE IS :

SUM OF THE PLACE VALUE OF ALPHABET

AS

LOWER = 12 + 15 + 23  + 5 + 18 = 73

WHEN IT REVERSED THEN WE GET 37

AND

OVER

= 15 + 22 +  5  + 18 = 60

WHEN IT REVERSED THEN WE GET 06

SIMILARLY

MELON

= 13 + 5 + 12 + 15 + 14 = 59

WHEN IT REVERSED THEN WE GET 95