In a certain code language, 'FLUTE' is written as 'VGFOU' and 'EXILE'…

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

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THE LOGIC FOLLOWED HERE IS :

FIRST WE NEED TO START WRITTING THE GIVEN WORD FROM RIGHT TO LEFT AND THEN WE SEE THE CORRESPONDING OF EACH LETTER IN THE CODE LANGUAGE

FLUTE = ETULF

F → (OPPOSITE) → V

L → (OPPOSITE) → G

U → (OPPOSITE) → F

T → (OPPOSITE) → O

E → (OPPOSITE) → U

AND

E → (OPPOSITE) → V

X → (OPPOSITE) → O

I → (OPPOSITE) → R

L → (OPPOSITE) → C

E → (OPPOSITE) → V

SIMILARLY

B → (OPPOSITE) → W

L → (OPPOSITE) → L

O → (OPPOSITE) → L

O → (OPPOSITE) → O

D → (OPPOSITE) → Y