In a certain code language, 'SHARP' is written as '73'. How will 'AUDIT' be written as in the same language?

80

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:

S → OPPOSITE → H → PLACE VALUE → 8

H → OPPOSITE → S → PLACE VALUE → 19

A → OPPOSITE → Z → PLACE VALUE → 25

R → OPPOSITE → I → PLACE VALUE → 9

P → OPPOSITE → K → PLACE VALUE → 11

8 + 19 + 25+ 9 + 11 =73

SIMILARLY

A → OPPOSITE → Z → PLACE VALUE → 26

U → OPPOSITE → F → PLACE VALUE → 6

D → OPPOSITE → W → PLACE VALUE → 23

I → OPPOSITE → R → PLACE VALUE → 18

T→ OPPOSITE → G → PLACE VALUE → 7

26 + 6 + 23 + 18 +7 = 80