In a certain code language, 'TOPPER' is coded as '66' and 'MARK' is c…

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 THE OPPOSITE ALPHABETS PLACE VALUE - NUMBER OF ALPHABETS = CODE GIVEN

AS

TOPPER = TOTAL NUMBER OF ALPHABETS  =6

T → (OPPOSITE ) → G → ( PLACE VALUE) →7

O → (OPPOSITE ) → L → ( PLACE VALUE) → 12

P → (OPPOSITE ) → K → ( PLACE VALUE) → 11

P → (OPPOSITE ) → K → ( PLACE VALUE) → 11

E → (OPPOSITE ) → V → ( PLACE VALUE) → 22

R → (OPPOSITE ) → I → ( PLACE VALUE) → 9

(7 + 12 + 11 + 11 + 22 + 9) - 6 = 66

AND

MARK = TOTAL NUMBER OF ALPHABETS  = 4 

M → (OPPOSITE ) → N → ( PLACE VALUE) → 14

A → (OPPOSITE ) → Z → ( PLACE VALUE) → 26

R → (OPPOSITE ) → I → ( PLACE VALUE) → 9

K → (OPPOSITE ) → P  → ( PLACE VALUE) → 16

(14 + 26 + 9  + 16) - 4  = 65 - 4 = 61

SIMILARLY

INDUCE = TOTAL NUMBER OF ALPHABETS  = 6

SUM OF THE OPPOSITE ALPHABETS PLACE VALUE - NUMBER OF ALPHABETS = CODE GIVEN

I  → (OPPOSITE ) → R → ( PLACE VALUE) → 18

N → (OPPOSITE ) → M → ( PLACE VALUE) → 13

D → (OPPOSITE ) → W → ( PLACE VALUE) → 23

U → (OPPOSITE ) → F → ( PLACE VALUE) → 6

C → (OPPOSITE ) → X → ( PLACE VALUE) → 24

E → (OPPOSITE ) → V → ( PLACE VALUE) → 22

(18 + 13 + 23 + 6 + 24 + 22)  - 6 = 100 - 6 = 94