In a certain code language, 'YOU' is written as '71' and 'TOO' is written as '60'. How will 'SIT' be written in that language?

58

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 :

SUM OF REVERSE POSITIONAL VALUE

B → (OPPOSITE LETTER) → Y → 25

U → (OPPOSITE LETTER) → F → 6

L → (OPPOSITE LETTER) → O → 15

B → (OPPOSITE LETTER) → Y → 25

AND

T → (OPPOSITE LETTER) → G → 7

U → (OPPOSITE LETTER) → F → 6

B → (OPPOSITE LETTER) → Y → 25

E → (OPPOSITE LETTER) → V → 22

7 + 6 +25 +  22 = 60

SIMILARLY

F → (OPPOSITE LETTER) → U → 21

A → (OPPOSITE LETTER) →Z → 26

N → (OPPOSITE LETTER) → M → 13

21  + 26 + 13 = 60