If B = 2 and BUT = 43 then BOSS = ?

55

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:

THE PLACE VALUE OF B IS 2

THE PLACE VALUE OF U  IS 21

THE PLACE VALUE OF T IS 20

THEREFORE THE CODE FOR BUT IS :

BUT = 2 + 21+ 20 = 43

SIMILARLY

FOR BOSS

THE PLACE VALUE OF B IS 2

THE PLACE VALUE OF O  IS 15

THE PLACE VALUE OF S IS 19

THE PLACE VALUE OF S IS 19

BOSS = 2  + 15 + 9  +19 =55